论文部分内容阅读
目次一、跨国电子商务活动的交易方式二、常设机构原则能否适用于跨国电子商务活动?三、跨国电子商务活动对常设机构认定提出的新课题四、常设机构概念在网络空间的适用五、结论随着网络技术的迅猛发展,人类开始进入信息社会。一场信息革命在全球范围内广泛展开。在这场革命中,信息产业的崛起,对人类的工作、学习、生活以及思维等方面产生了根本性的影响,进而引起整个人类社会发生了巨大变革。在税收领域,网络技术推
Table 1. Transactional modes of cross-border e-commerce activities 2. Can the principle of permanent establishment apply to transnational e-commerce activities? 3. New issues raised by transnational e-commerce activities regarding the identification of permanent establishments 4. Application of the concept of permanent establishments in cyberspace 5. Conclusion With the rapid development of network technology, humans have begun to enter the information society. An information revolution has spread widely around the world. In this revolution, the rise of the information industry has had a fundamental impact on the work, study, life, and thinking of humankind, which has led to a tremendous transformation of the entire human society. In taxation, network technology push