Legal problems of e-commerce taxation regulation

• Timur Giorgievich Okriashvili, Albert Valentinovich Pavlyuk, Elena Anatolyevna Kirillova, Albert Gumarovich Yakupov The Department of Theory and History of State and Law Kazan Federal University aud. 305a, 18 Kremlyovskaya St. Kazan, 420008

Palabras clave: Electronic, Commerce, Legally, Significant, Messages.

Resumen

This article discusses the legal problems of taxation regulation e-Commerce via collection and study of individual facts; generalization; methods of scientific abstraction; methods of regularity cognition. As a result of the analysis, it is proved that a computer server owned by a foreign enterprise and located in another state can be recognized as a permanent establishment for the purposes of taxation of income of a foreign enterprise from activities in that state. The article concluded that it is necessary to form a special definition of e-Commerce, which will be used exclusively for tax purposes.