مبادرات دولية حول إشكالية جباية التجارة الإلكترونية

Abstract EN

E-commerce is the topic of the hour, especially with the advancement of communication networks (the internet), through which electronic business practices are conducted, contracting and electronic payment.

through this research paper, we touched on the trends of imposing taxes on e-commerce, by presenting and highlighting the most important international initiatives and international justifications for global companies and organizations to subject e-commerce to tax.

have been shown.