Ministerio de Hacienda / Ministry of Finance. SPAIN
E-COMMERCE: TAX SYSTEMS NEED TO BE ADAPTED TO CHANGES
New opportunities for tax administrations:
Electronic Tax Returns through the Web, using electronic signature
Reduction of tax management costs
Closer monitoring: Electronic Auditing of the accuracy and integrity of transactions
Some issues raised by e-commerce
Identification and location of the taxpayer (individual or society). Weak links between activities on the Internet and the parties acting to the transaction
Residence for tax purposes. Adaptation of the concept of “permanent establishment” to electronic commerce.
Tax treatment for digital products downloaded electronically