ضرائب أرباح التجارة الألكترونية عابرة الحدود المعوقات والحلول المطروحة

Abstract

Electronic Commerce regard as one of new challenges emerges with latest Information's and communication Technology waited for Legal systems to adapted to; either in commercial or financial fields.In this thesis we will discuss the electronic Commerce as a challenge to national tax systems.We will define the E-Commerce and its uniqueness in first chapter, while we discuss the political and technical obstacles to enforcing National law in second chapter, and the last chapter will dedicate to rules of International organization to seek the suitable solutions to address Taxing E-Commerce Profits.