Tax duty and liability of online e-commerce platforms

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Resumo

The article is devoted to the issues of tax liability, which occurs as a result of improper fulfillment of the tax obligation established in relation to the subject of tax legal relations—an online e-commerce platform, according to the established features of its tax and legal status. In this regard, the author considers various approaches in determining this status in foreign countries in order to determine the most optimal regime for imposing mandatory payments on the results of business activities that sell goods (works, services) on online e-commerce platforms, as well as the results of the online activities themselves. -platforms to detect, prevent and prevent violations in the tax sphere. The considered approaches take into account the principles of tax systems of foreign countries, the presence of which is often dictated by the influence of supranational tax policy on national legislation.

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Sobre autores

Oksana Golovchenko

Financial University under the Government of the Russian Federation

Autor responsável pela correspondência
Email: ongolovchenko@fa.ru
ORCID ID: 0000-0001-6211-2591

Cand. Sci. (Law), Associate Professor of the Department of International and Public Law, Faculty of Law

Rússia, Moscow

Bibliografia

  1. Section 9(1) (i) of the Income Tax Act, 1961 // URL: https://incometaxindia.gov.in/.
  2. Opinion of Advocate General Mengozzi delivered on 26 March 2015. Beteiligungsgesellschaft Larentia + Minerva mbH & Co. KG v Finanzamt Nordenham and Finanzamt Hamburg-Mitte v Marenave Schiffahrts AG. Joined Cases C-108/14 and C-109/14 // URL: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:62014CC0108.
  3. Plekhanova V. Digital Services Taxes and a Single Approach under the Pillar One Proposal: Exploring the Nexus Frameworks by the Example of Alibaba // Australian Tax Review, 2020. Vol. 43, № 4.
  4. Kartskhiya A. A. Digital technological (online) platforms: Russian and foreign regulatory experience // Civil law. 2019. No. 3. P. 25–28.
  5. Regulation (EU) 2019/1150 of the European Parliament and of the Council of 20 June 2019 on promoting fairness and transparency for business users of online intermediation services (Text with EEA relevance) // OJ L 186, 11.7.2019, p. 57–79.
  6. Safargaleev L. I. Law of the European Union on the interaction of online platforms and business // Economy and Law. 2020. No. 9. P. 40–52.
  7. De Voil Indirect Tax Service V3.268 and V6.314 // LexisNexis. 1.01.1991. P. 986. ISBN/ISSN: 9780406899774.

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