Template-Type: ReDIF-Article 1.0
Author-Name:  Ruslan Ye. Khusnetdinov
Author-Email: nyrislam@mail.ru
Author-Workplace-Name: Ministry of Finance of the Russian Federation, Moscow, Russia
Title: Direct Taxation of Foreign e-Businessmen
Abstract:  Electronic business is one of the sectors where the most active development is observed. The article author examines the sector-related tax administration issues. He is of the opinion that the taxation scheme developed for the foreign e-businessmen taxation purposes should be based upon the use of the permanent representative concept. It is necessary to make amendments to the term permanent representative found in the tax legislation in order to determine the tax jurisdictions in this case.
Classification-JEL: H25
Keywords: taxation, permanent representative, e-business, e-commerce, e-services
Journal: Finansovyj žhurnal — Financial Journal
Pages: 141-150
Issue: 2
Year: 2011
Month: April
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/2/statii/2011_02_14.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110214:p:141-150