Ministerio de Hacienda / Ministry of Finance. SPAIN
ADAPTING TAXES TO THE INTERNET: Relations between Tax Administration and citizens
Tax effectiveness: fundamental requirements
Identification of the party that remits tax revenue. Regulations on Electronic certification. Domain names included in business documents. Co-operation among Tax Administrations
Information about the subject of the transaction. Electronic records can be altered. Development of a regime of information storage and access
Jurisdiction. Clearly determined in legal terms. Study of concepts of fiscal residence and registration in an operator’s census. Use of the electronic certificate for providing information about the register, residence, etc. Enforcing tax liability by mean of the creation of a legal entity
Characterization of payments. Electronic payment. The tax payment must generate the appropriate record of the act