Tugas Mata Kuliah Prof. Dr. Apollo (Daito): Taxing Global Digital E-Commerce

Dari contoh diatas dapat memberikan kita gambaran bahwa perlunya sistem atau skema pemajakan e-commerce yang tepat jika tidak ingin potensi penerimaan pajak dimanfaatkan dengan adanya kelonggaran dari regulasi yang ada.

Sumber Referensi :

Cockfield, Arthur J., 2002, Reforming the Permanent Establisment Principle Through a Quantitative Economic Present Test, Annual Consumer and Commercial Law Workshop, University of Taronto

Cockfield, Arthur J., 2006, The Rise of the OECD as informal "World Tax Organization" through the Shaping of National Responses to E-Commerce Tax Challenges, Yale Journal of Law and Technology.

McLure Jr., Charles E, 2000. The Taxation of Electronic Commerce: Background and Proposal, from Public Policy and the Internet, Hoover Institution Press Publication No. 481

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