{"id":178,"date":"2015-05-05T01:00:05","date_gmt":"2015-05-04T21:00:05","guid":{"rendered":"http:\/\/box5762.temp.domains\/~bsulawss\/review\/?p=178"},"modified":"2023-12-19T18:51:19","modified_gmt":"2023-12-19T14:51:19","slug":"bsulr-vol1-abdulkarimli","status":"publish","type":"post","link":"https:\/\/lr.bsulawss.org\/en\/volumes-en\/volume1-en-2\/bsulr-vol1-abdulkarimli\/","title":{"rendered":"Taxation of E-commerce"},"content":{"rendered":"\n<cite>1 Baku St. U. L.Rev. 99 (2015)<\/cite>\n<br>\n<cite>Article language: English.<\/cite>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-justify\"><strong><em>Summary<br><\/em><\/strong><em>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 &#8220;arm&#8217;s length principle&#8221; 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 &#8220;nexus&#8221; 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.<\/em><\/p>\n\n\n\n<div class=\"is-layout-flex wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/wp-content\/uploads\/2015\/06\/bsu-lr-vol1-abdulkarimli.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Download: PDF<\/a><\/div>\n<\/div>\n\n\n\n<p><a href=\"#_ftnref2\" name=\"_ftn2\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 Baku St. U. L.Rev. 99 (2015) Article language: English. SummaryThis article is discussing comparative approaches to the definitions of the e-commerce and e-payment. The international taxation systems, direct and&#8230;<\/p>\n","protected":false},"author":3,"featured_media":2529,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}"},"categories":[113],"tags":[],"coauthors":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v19.0 (Yoast SEO v19.9) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation of E-commerce | BSU Law Review<\/title>\n<meta name=\"description\" content=\"1 Baku St. U. L.Rev. 99 (2015) Article language: English. 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