Analysis on the Opportunities Brought by E-commerce for International Tax Planning

摘要

The international tax planning is based on the conflicts of tax jurisdictions and the differences between tax systems of all countries. With the rapid development of E-commerce in recent years, a new trend that the tax planning carried out through internet has emerged. E-commerce puts forward challenges to traditional tax concepts, such as tax jurisdiction, permanent establishment and so on. Under such complex circumstances, different countries have conflicting attitudes with no unanimous regulation; E-commerce broadens the space of international tax planning.