إشكالات الضريبة في المبادلات التجارية الإلكترونية

الملخص EN

The mechanisms used in the E - Commercial activity' have given universality to the latter by reducing the factors of time and space.

These mechanisms have related the partners of the contractual deals which were, in the past, a real problem.

At the same time, theses unlimited mechanisms cause a lot of problems to the responsible of regulating them.

Among the problems; the submission of those electronic deals to taxes.