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