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Corporate tax electronic | ||
| Journal of college of Law for Legal and Political Sciences | ||
| Article 1, Volume 2, Issue 6, 2013, Pages 177-216 PDF (1.03 M) | ||
| Author | ||
| Abdul Sattar H. Angad | ||
| Abstract | ||
| Abstract : The technological development is most important marks of 21st century which spread through the world during few decades , this development spread through whole of the world , the world became a big village , specially during the globalization and spreading of technology through all sides of a life, the electronic trade became easier than classic trade. The great spreading and using of this trade seriously showed need to organizing it by drafting steady rules to its continuing , it began with electronic trade, the hypothetical world became place of fast & easy trade which leaded to fasting economical and commercial developments , so companies appeared to organizing this trade called – Electronic companies- , they are big companies do trade process by internet, their links with their clients be by their own websites. But many problems appeared in this kind of commercial activity, starting from trade process until financial organizing operations, the most common of these problems is how the most official departments can deal with these companies about tax issue, especially if we know that these companies have no definite nationality or existence in known state, sometimes the size of their commercial activity will be unknown , so the specifying their tax system will be difficult. Appearance of electronic signatures and money was natural result of appearance & spreading of electronic trade through the world. The electronic trade spread after drafting related legislations by U.N, Uncetral , the unified ,typical law which had been drafted on the basis of many organizer laws of electronic trade, later electronic bans and companies appeared , the last one was a natural result of electronic trade spreading. | ||
| Keywords | ||
| tax; electronic companies | ||
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