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Tax effectiveness: fundamental requirements
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Identification of the party that remits tax
revenue.
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Regulations on Electronic certification. Domain
names included in
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business documents. Co-operation among Tax
Administrations
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Information about the subject of the transaction.
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Electronic records can be altered. Development of
a regime of
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information storage and access
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Jurisdiction. Clearly determined in
legal terms. Study of concepts
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of fiscal residence and registration in an
operator’s census. Use of
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the electronic certificate for providing
information about the
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register, residence, etc. Enforcing tax liability
by mean of the
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creation of a legal entity
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Characterization of payments. Electronic payment. The
tax
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payment must generate the appropriate record of
the act
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