The impacts and challenges of electronic commerce on taxation

• 主要な著者: Zainal, Nora Fauzana, Mat Udin, Noraza
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2015
• 主題: HF Commerce
• オンライン･アクセス: http://repo.uum.edu.my/17517/1/03_ICoEC2015%201-6.pdf; http://repo.uum.edu.my/17517/; http://icoec.my/index.php/proceedings/5-icoec-2015-proceedings/86-the-impacts-and-challenges-of-electronic-commerce-on-taxation

This paper seeks to discuss the impact and challenges for tax authorities toward electronic commerce (e-commerce) activities.The discussions also highlight the draft issued by OECD in regards to tax challenge of the digital economy.The rapid growth of e-commerce adds value to company in term of cost...