Taxation of E-commerce

1 Baku St. U. L.Rev. 99 (2015)
Article language: English.

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.

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