Legal problems of e-commerce taxation regulation

dc.contributor.author	Okriashvili T.
dc.contributor.author	Pavlyuk A.
dc.contributor.author	Kirillova E.
dc.contributor.author	Yakupov A.
dc.date.accessioned	2020-01-21T20:44:25Z
dc.date.available	2020-01-21T20:44:25Z
dc.date.issued	2019
dc.identifier.issn	1012-1587
dc.identifier.uri	https://dspace.kpfu.ru/xmlui/handle/net/157676
dc.description.abstract	© 2019, Universidad del Zulia. All rights reserved. This article discusses the legal problems of taxation regulation e-Commerce via collection and study of individual facts; generalization; methods of scientific abstraction; methods of regularity cognition. As a result of the analysis, it is proved that a computer server owned by a foreign enterprise and located in another state can be recognized as a permanent establishment for the purposes of taxation of income of a foreign enterprise from activities in that state. The article concluded that it is necessary to form a special definition of e-Commerce, which will be used exclusively for tax purposes.
dc.relation.ispartofseries	Opcion
dc.subject	Commerce
dc.subject	Electronic
dc.subject	Legally
dc.subject	Messages
dc.subject	Significant
dc.title	Legal problems of e-commerce taxation regulation
dc.type	Article
dc.relation.ispartofseries-issue	Special Issue 22
dc.relation.ispartofseries-volume	35
dc.collection	Публикации сотрудников КФУ
dc.relation.startpage	454
dc.source.id	SCOPUS10121587-2019-35-22-SID85074204063

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Публикации сотрудников КФУ Scopus [24551]
Коллекция содержит публикации сотрудников Казанского федерального (до 2010 года Казанского государственного) университета, проиндексированные в БД Scopus, начиная с 1970г.