34. International Public Finance Conference

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DOI :10.26650/PB/SS10.2019.001.084   IUP :10.26650/PB/SS10.2019.001.084    Full Text (PDF)

An Evaluation of Permanent Establishment / Digital Nexus Concepts in the E-commerce Field and Taxation in Terms of Income Taxes

Arif Ayluçtarhan

The business models are rapidly changing by the influence of globalization and technology. As an outcome of this transformation, new e-commerce business types requires new tax legislation in terms of both domestic and international tax laws. In this study, efforts on the taxation (income and corporate tax) of the commercial activities in the form of e-commerce on the digital workplace is put forward. In addition, the discussions about new regulations are discussed. The study is also supported by the experience of tax inspection conducted by the author of this study. The main argument supported by the study is the need to reorganize related regulations and take into account the authority of source country taxation in the field of electronic commerce, since the fact that income is generated within the digital workplace not in physical workplace. 


Keywords: Digital Nexus, Permanent establishment, e-commerce, OECD Double Taxation Treaty, Limited Taxpayer
JEL Classification : H20 , H24 , H25

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