Orkhan Abdulkarimli

Baku State University Law School

LL.B

Academic Zahid Khalilov street, 23

BSU, I Educational Building, Faculty of Law

Baku, AZ1148

Azerbaijan

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E-Signature and Taxation of E-commerce

Taxation of E-commerce, 1 Baku St. U.L. Rev. 99 (2015)
Number of pages: 11 Posted: 09 May 2015 Last Revised: 24 Jun 2017
Orkhan Abdulkarimli
Baku State University Law School
Downloads 951 (22,926)

Abstract:

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e-commerce, e-signature, taxation of e-commerce, e-signature and taxation of e-commerce, arm's length principle, double taxation, indirect taxation, direct taxation, VAT, income tax, use tax, sales tax