E-Signature and Taxation of E-commerce
Taxation of E-commerce, 1 Baku St. U.L. Rev. 99 (2015)
11 Pages Posted: 9 May 2015 Last revised: 24 Jun 2017
Date Written: May 5, 2015
This article is discussing comparative approaches to the definitions of the e-commerce and e-payment. The international taxation systems, direct and indirect taxation, entity isolation and “arm’s length principle” applied to entity isolation problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues covered in the content of article. Recognition of server as a permanent establishment and “nexus” issues with regard to taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic signature in e-commerce taxation as a solution to identification of taxpayer, jurisdiction to tax, and goods subject to taxation. In addition, the possible framework for establishing e-signature system is supported by both legal and technological suggestions provided in the article.
Keywords: 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
JEL Classification: K34, K29, K2
Suggested Citation: Suggested Citation