Study on the distribution of international tax benefit under the environment of e-commerce

DOI

10.2991/icemct-16.2016.304How to use a DOI?

Keywords

E-commerce, International tax benefit, Permanent establishment.

Abstract

The burgeoning development of e-commerce on a global scale exposes theories and systems of international tax to a series of tough challenges. Traditional criterion and practices of international tax find it difficult to take effective roles under such environment of e-commerce, which leads to significant changes in the pattern of distribution of international tax benefit. Herein, reasonable adjustments to current principles and methods of distribution of international tax benefit should be necessarily implemented and benefit sharing mechanism of international tax adaptable to the development of e-commerce should be established to guarantee the tax benefit all over the world.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yunji Liang
AU  - Lijun Bu
PY  - 2016/04
DA  - 2016/04
TI  - Study on the distribution of international tax benefit under the environment of e-commerce
BT  - Proceedings of the 2016 International Conference on Education, Management and Computing Technology (ICEMCT-16)
PB  - Atlantis Press
SP  - 1451
EP  - 1454
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-16.2016.304
DO  - 10.2991/icemct-16.2016.304
ID  - Liang2016/04
ER  -