Hashimy, Sayed Qudrat (2024) Examining the Intersection of Permanent Establishment and Taxation in the Context of E-Commerce in Tanzania. Annual International Journal of Vaikunta Baliga College of Law (AIJVBCL), 1 (1). ISSN 2583-3588
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The rapid expansion of electronic commerce (e-commerce) poses significant challenges to traditional tax systems worldwide. This research paper thoroughly explores the complex terrain of e-commerce taxation in the digital age, highlighting the imperative for regulatory interventions. It delves into intricate issues such as the identification of taxpayers, determination of transaction locations, and classification of income within the digital domain. The study critically examines the concept of Permanent Establishment (PE), specifically focusing on digital triggers like servers and websites. In the context of Tanzania, the paper scrutinizes corporate income tax and addresses concerns related to online businesses evading taxation by sidestepping physical presence requirements. Throughout the investigation, emphasis is placed on the difficulties associated with taxing e-commerce in Tanzania, prompting an examination of global initiatives seeking a unified approach. Employing a doctrinal research methodology and drawing insights from primary and secondary sources, this paper contributes to the comprehension of e-commerce taxation by elucidating its complexities and underscoring the essential need for effective regulation.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | E-commerce taxation, Digital age challenges, Permanent establishmen, Taxpayer identification, international tax regulation |
| Subjects: | L LAW > LAW |
| Divisions: | Department of > Law |
| Depositing User: | Dr Raju C |
| Date Deposited: | 10 Mar 2023 10:26 |
| Last Modified: | 08 Aug 2024 09:23 |
| URI: | http://eprints.uni-mysore.ac.in/id/eprint/17454 |
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