KFU. Card publication. Legal problems of e-commerce taxation regulation [Problemas legales de la regulaci?n fiscal de comercio electr?nico]

KAZAN
FEDERAL UNIVERSITY

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LEGAL PROBLEMS OF E-COMMERCE TAXATION REGULATION [PROBLEMAS LEGALES DE LA REGULACI?N FISCAL DE COMERCIO ELECTR?NICO]

Form of presentation

Articles in international journals and collections

Year of publication

2019

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Authors, employees of KFU

Okriashvili Timur Giorgievich, author

Bibliographic description in the original language

Okriashvili T.G, Pavlyuk A.V, Kirillova E.A, Yakupov A.G. Legal problems of e-commerce taxation regulation [Problemas legales de la regulaci?n fiscal de comercio electr?nico]//Opcion. - 2019. - Vol.35, Is.Special Issue 22. - P.454-468.

Annotation

This article discusses the legal problems of taxation regulation e-Commerce via collection and study of individual facts; generalization; methods of scientific abstraction; methods of regularity cognition. As a result of the analysis, it is proved that a computer server owned by a foreign enterprise and located in another state can be recognized as a permanent establishment for the purposes of taxation of income of a foreign enterprise from activities in that state. The article concluded that it is necessary to form a special definition of e-Commerce, which will be used exclusively for tax purposes.

Keywords

Electronic, Commerce, Legally, Significant, Messages

The name of the journal

Opcion

URL

https://www.scopus.com/inward/record.uri?eid=2-s2.0-85074204063&partnerID=40&md5=ff886fa344764d4695a22e61d1dec877

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=244317&p_lang=2

Resource files

File name	Size (MB)	Format
F_29457_44973_1_SM.pdf	0,45	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Okriashvili Timur Giorgievich	ru_RU
dc.date.accessioned	2019-01-01T00:00:00Z	ru_RU
dc.date.available	2019-01-01T00:00:00Z	ru_RU
dc.date.issued	2019	ru_RU
dc.identifier.citation	Okriashvili T.G, Pavlyuk A.V, Kirillova E.A, Yakupov A.G. Legal problems of e-commerce taxation regulation [Problemas legales de la regulaci?n fiscal de comercio electr?nico]//Opcion. - 2019. - Vol.35, Is.Special Issue 22. - P.454-468.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=244317&p_lang=2	ru_RU
dc.description.abstract	Opcion	ru_RU
dc.description.abstract	This article discusses the legal problems of taxation regulation e-Commerce via collection and study of individual facts; generalization; methods of scientific abstraction; methods of regularity cognition. As a result of the analysis, it is proved that a computer server owned by a foreign enterprise and located in another state can be recognized as a permanent establishment for the purposes of taxation of income of a foreign enterprise from activities in that state. The article concluded that it is necessary to form a special definition of e-Commerce, which will be used exclusively for tax purposes.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Electronic	ru_RU
dc.subject	Commerce	ru_RU
dc.subject	Legally	ru_RU
dc.subject	Significant	ru_RU
dc.subject	Messages	ru_RU
dc.title	Legal problems of e-commerce taxation regulation [Problemas legales de la regulaci?n fiscal de comercio electr?nico]	ru_RU
dc.type	Articles in international journals and collections	ru_RU