TY  - BOOK
AU  - اسماعيل منصور فرج رزق
AU  - عبد الحفيظ عبد الله عيد
ED  - جامعة القاهرة
TI  - المعاملة الضريبية والجمركية لأسلوب التجارة الإلكترونية / 
U1  - 336.2 21
PY  - 2012///
CY  - القاهرة 
PB  - كلية الحقوق - جامعة القاهرة 
KW  - التشريع الضريبي
KW  - السيادة الضريبية
KW  - التجارة الإلكترونية
KW  - التنظيم الضريبي
KW  - السياسة الضريبية
KW  - وعاء الضريبة
KW  - التنسيق الضريبي الالكتروني
KW  - الفحص الضريبي
KW  - التحصيل الضريبي
KW  - الازدواج الضريبي
KW  - التهرب الضريبي
KW  - رسائل جامعية
KW  - جامعة القاهرة
N1  -  أطروحة (دكتوراه) - جامعة القاهرة، كلية الحقوق، قسم المالية العامة والتشريع الضريبي 2012.; ببليوجرافية: صفحة 469-500
N2  - The study is in 478 pages and is divided to three chapters and the end.
The first chapter has contained the challenges which face the
e-commerce for the tax systems and also it has the explanation for the e-commerce and how it affects the tax organization for it. The study has shown the tries for putting a tax organization over the local and international level and how these activities have affected the tax organization and policies.
The second chapter has contained the study for applying the tax on the e-commerce whether being direct or indirect and what obstacles it faces from the tax classification for the e-commerce deals and determining the taxable income for it. Furthermore, determining the tax basic criteria and controlling the tax sovereignty-which represented in the residence and the source income criteria- and the permanent establishment.
The third chapter has shown the study for the double taxation and the tax avoidance through the e-commerce and the ways to face it. Moreover, the tax havens and the transferee pricing and its relation to the e-commerce and the ways to face them.
Eventually, the study has ended with reviewing the results, the recommendations, the study sources, the shortcuts list and the table of contents
UR  - http://195.246.42.239/public/th/T13-00025.pdf
ER  -