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