Neutrality.
Avoidance of any kind of discrimination with respect to traditional commerce taxation
Simplicity.
tax regulations must not mean an obstacle for e-commerce development
Sufficiency.
Null taxation is unacceptable due to the important tax collection losses derived
from that
Efficiency.
Tax management costs have to be minimized
Equity.
The different economic capabilities of the economic agents must be considered
Flexibility.
Taxation rules must continuously adapt to technological advances