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