Taxing e-commerce transactions: Sweeping non-residents into the Philippine tax dragnet

• Main Author: Zantua, Maria Felicia T.
• Format: text
• Language: English
• Published: Animo Repository 2008
• Subjects: Electronic commerce—Taxation—Philippines; Electronic commerce—Taxation—Law and legislation—Philippines; Tax Law; Work, Economy and Organizations
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/6863
• Institution: De La Salle University

The changing business environment brought about by the rise in E-commerce presents challenges to the existing system of taxation. Hence, the government faces the challenge of adapting the existing tax system to an economy that increasingly ignores physical borders. This study will address the main i...