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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Spelling suggestions: "subject:"elektronické commerce"" "subject:"elektronický commerce""

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Elektroninės komercijos apmokestinimas tiesioginiais mokesčiais / Imposition of direct taxes on elektronic commerce

Baltaduonienė, Vaida 27 December 2006 (has links)
Problems, relating to the imposition of direct taxes on e-commerce, calculation and collection thereof in e-commerce are discussed in the final Master's thesis with reference to the laws of the Republic of Lithuania, by comparing them with the model of the double taxation avoidance agreement of the Organization for Economic Co-operation and Development as well as the remarks of the experts of this Organization. Criteria, according to which the e-commerce taxation jurisdiction is applicable, are given herein. Collection of direct taxes of e-commerce in performance of e-commerce activities via server as well as permanent registered office is analyzed.
Law
Pajamų šaltinis
Nuolatinė buveinė
Rezidencija
Serveris
Virtual goods
Double taxation
Permanent registered
Virtualios prekės
Dvigubas apmokestinimas
Priklausomas agentas
Elektroninė komercija
Elektronic commerce

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