Taxation of E-commerce. Orkhan Abdulkarimli

Posted on 1 CommentPosted in Buraxılış 1 | Volume 1, Vergi hüququ | Tax law

Orkhan Abdulkarimli – Baku State University Law School, English Department, 4th year student Summary 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 […]