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.
| Identifer | oai:union.ndltd.org:LABT_ETD/oai:elaba.lt:LT-eLABa-0001:E.02~2006~D_20061227_185249-47095 |
| Date | 27 December 2006 |
| Creators | Baltaduonienė, Vaida |
| Contributors | Petrauskas, Rimantas Alfonsas, Rotomskis, Irmantas, Paražinskaitė, Gintarė, Kiškis, Mindaugas, Štitilis, Darius, Krasauskas, Vytautas, Mykolas Romeris University |
| Publisher | Lithuanian Academic Libraries Network (LABT), Mykolas Romeris University |
| Source Sets | Lithuanian ETD submission system |
| Language | Lithuanian |
| Detected Language | English |
| Type | Master thesis |
| Format | application/pdf |
| Source | http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061227_185249-47095 |
| Rights | Unrestricted |
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