ضرائب التجارة الإلكترونية بين الإعفاء و الإخضاع

الملخص EN

In this study, we have tried to provide a digital economy applications through the subject of electronic commerce, which grew dramatically and rapidly in the countries of the world and reflected on the volume of trade over the billions of dollars, this innovative economic activity raised many questions on how the tax treatment of billions of dollars of e-commerce on the subject of taxation in different forms, and the adequacy of conventional tax systems applications for this process, or work on the electronic tax system deals with New rules to achieve at least the principle of tax equity, and new tax revenue collection in the virtual world.