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