ЕЛЕКТРОННА ТЪРГОВИЯ И МЕЖДУНАРОДНО ДАНЪЧНО ОБЛАГАНЕ
E-COMMERCE AND INTERNATIONAL TAXATION

Author(s): Nadezhda Panova
Subject(s): Economy, Business Economy / Management
Published by: Икономически университет - Варна
Keywords: online commerce; permanent establishment; international tax treaties; BEPS
Summary/Abstract: The present report deals with the problems of online commerce and its taxation in international aspect. It examines the importance of modern forms of business activities carried out by means of internet technologies, as well as the respective contemporary challenges related to taxation of these activities. The accent has been placed on direct taxation in the context of the Treaties for Avoidance of Double Taxation. More specifically, the nature of the permanent establishment term has been examined in relation to internet based activities performed by a company resident of one state and incomes acquired in another state in light of recent OECD initiatives.

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