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- W102490745 abstract "The rapid growth of e-commerce in Chinese markets has presented great challenges to the Chinese tax system. In response, China started by applying the existing tax rules on income and value added to e-commerce but potential tax revenues were lost in this approach. Gradually, China is introducing special tax norms on e-commerce to close the gap. At the same time, there has been great progress in using technology in the administration of the tax system in different developed countries and the OECD guidelines and experience on the application of the permanent establishment rule to e-commerce provide a guiding taxation framework, both of which could potentially contribute greatly to the application of the Chinese Establishment or Site rule to e-commerce. In studying and evaluating these rules and creating its own, China could gain from the theoretical and analytical analysis of the issue and responses, as researched by the rich academic literature." @default.
- W102490745 created "2016-06-24" @default.
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- W102490745 date "2013-02-26" @default.
- W102490745 modified "2023-09-26" @default.
- W102490745 title "E-Commerce Taxation in China" @default.
- W102490745 hasPublicationYear "2013" @default.
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