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International Journal of Frontiers in Sociology, 2025, 7(1); doi: 10.25236/IJFS.2025.070105.

The impact of e-commerce on international tax law

Author(s)

Wang Tongye

Corresponding Author:
Wang Tongye
Affiliation(s)

China Jiliang University, Hangzhou, China

Abstract

Economic globalization has led to the rapid development of e-commerce, and international e-commerce transactions are different from traditional commercial transactions in terms of borderlessness, transaction virtualization, and uncertainty of transaction partners, which have greatly impacted the current traditional tax legal systems of various countries. Therefore, it is extremely important to carefully analyze the impact of the development of international e-commerce on international tax law and continuously improve the international tax legal system. This paper analyzes the main problems faced by the current international tax collection and management laws and regulations applicable to cross-border trade in the context of cross-border e-commerce, and puts forward some countermeasures. In terms of style, the text is divided into four chapters. Chapter 1 puts forward the main problems faced by the current legal rules of international tax collection and administration in the context of cross-border e-commerce, Chapters 2 and 3 analyze the problems raised in Chapter 1, and Chapter 4 proposes strategies to deal with the legal issues of international tax collection and administration of cross-border e-commerce from the international level. On the basis of introducing and explaining the concept, classification, development and current situation of e-commerce and cross-border e-commerce, this paper analyzes the reasonableness, necessity and appropriateness of taxation of cross-border e-commerce from the perspective of history, national governance and jurisprudence. Finally, the conclusion briefly summarizes the countermeasures of developed countries with relatively rapid development of e-commerce under the impact of e-commerce on international taxation, and points out the strategies that China should adopt as a country with a slight lag in the development of e-commerce.

Keywords

e-commerce; international tax law; Information Technology

Cite This Paper

Wang Tongye. The impact of e-commerce on international tax law. International Journal of Frontiers in Sociology (2025), Vol. 7, Issue 1: 28-34. https://doi.org/10.25236/IJFS.2025.070105.

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