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La Taxation Indirecte Du Commerce Électronique Direct by Tilli-N

La Taxation Indirecte Du Commerce Électronique Direct

by Tilli-N
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Book cover type: Paperback
  • ISBN13: 9786131585456
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Omniscriptum
  • Publisher Imprint: Omniscriptum
  • Publication Date:
  • Pages: 508
  • Original Price: GBP 86.0
  • Language: French
  • Edition: N/A
  • Item Weight: 740 grams
  • BISAC Subject(s): Taxation

La délocalisation produite par internet a créé un espace global extraterritorial et immatériel qui contourne les réglementations fiscales. Les caractéristiques d'internet ont ouvert une nouvelle conception du commerce, celui de commerce extraterritorial, immatériel et global, face auquel les systèmes fiscaux, fondés sur une vision territoriale du monde, sont inadaptés. Par conséquent, la capacité des États à poursuivre légitimement, de manière efficace et effective les recettes fiscales produites de la taxation indirecte des opérations internationales de téléchargement, se présente avec un grand point d'interrogation. Ni les États, ni les Blocs d'Intégration Régionale, ne sont en mesure d'imposer les actes de consommation numérique, ce qui occasionne un manque à gagner considérable. Face à l'absence d'un système normatif fiscal global, qui puisse établir de manière indubitable le devoir ètre en matière de taxation indirecte du commerce électronique direct, avec des normes qui respectent le principe de légitimité au niveau mondial et qui soient effectives et efficaces, une politique d'ouverture vers une solution fiscale globale est impérative.

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