Volume 10:1 Articles
Author
Orkhan Abdulkarimli
Volume 1:1 ✦ Articles
Taxation of E-commerce
Vol. 1 No. 1 ✦ ✦ This article is discussing comparative approaches to the definitions of the e-commerce and e-payment. The international taxation systems, direct and indirect taxation, entity isolation and “arm's length principle” applied to entity isolation problem, resident-based …