Abstract:Nowadays,the rapid developing of e-commerce brings us convinience ,efficiency and treasures,but meanwhile, it also greatly challenges the traditional leagal system of taxation ,which has effectively adjusted the international commerce for a long time. This passage expounds the challenges and counter measures from the angles of characterisation of payments and permanent entity,and analysises advantages and disadvantages of each counter measure.
Keywords: electronic-commerce; characterisation of payments; permanent entity
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