Identification Of Permanent Establishment Under The Condition Of Electronic Commerce

With the development of economic globalization and the maturity of E-commerce transaction mode,the Cross-border digital economy is becoming a normal situation in international transaction business.The existing tax system is mainly aimed at the taxpayers under the traditional trading mode,the gap of the tax policy in the E-commerce business has been paid more and more attention in recent years,Governments in the indirect taxes and direct taxes to increase the tax on domestic e-commerce business,and constantly improve its tax system.But internationally,the lack of tax collection and management of cross-border electronic commerce is still the problem that countries actively discuss,the financial loss of various countries in cross-border electronic commerce has been expanding with the general increase of cross-border electricity quotient,and more and more attention has been paid to the division of taxation jurisdiction over cross-border electric business in international tax field.The permanent establishment,as a powerful tool for settling disputes over international tax jurisdictions,has received the attention of international organizations and governments,.In the past two years,the OECD has promulgated the BEPS Project plan for the digital economy and the permanent establishment.In order to solve the problem of international tax disputes to some extent,but the project plan does not specifically refer to the application of the standing Agency for Cross-border Electric business,.As a topic of international disputes,In this paper,based on the study of the former scholars,combined with their understanding of E-commerce,the permanent establishment of E-COMMERCE environment may be the determination of the changes in the rules,analysis of the existing electronic business standing mechanism candidate to determine the carrier.This article takes the day X Mall as an example,this paper chooses it as the research object,compares the electronic commerce transaction with the traditional business transaction mode,sums up and analyzes its characteristics,combines the business characteristics of the electric quotient with the judgment elements of the permanent establishment,analyzes the challenges brought by the electronic commerce,and analyzes the applicability of the abolition,transformation and conservative scheme to the permanent establishment In the light of the practical experience of the existing permanent establishment rules and the attitude of international organizations,the feasibility of using the Web sites,servers and network service providers as the carrier of permanent institutions is analyzed.The author will compare the Web site,server and network service provider with the determination of the permanent establishment of the requirements of the consistency analysis,and discussed the possible management plan,finally,the author believes that the server as a network transaction,one of the necessary media,the most consistent with the requirements of the permanent establishment,and put forward some advice related to the tax collection and management environment in which considering server as a permanent institution.