Use this url to cite ETD: https://cris.mruni.eu/cris/handle/007/44978
Elektroninės komercijos apmokestinimas tiesioginiais mokesčiais
Type of publication (PDB)
Magistro darbas / Master thesis (ETD_MGR)
Type of publication
type::text::thesis::master thesis
Title
Elektroninės komercijos apmokestinimas tiesioginiais mokesčiais
Other Title
Imposition of direct taxes on elektronic commerce
Author
Baltaduonienė, Vaida |
Advisor
Rotomskis, Irmantas
Other(s)
Petrauskas, Rimantas Alfonsas | Darbo gynimo komisijos pirmininkas / Thesis Defence Board Chairman |
Kiškis, Mindaugas | Recenzentas / Rewiewer |
Štitilis, Darius | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Krasauskas, Vytautas | Darbo gynimo komisijos narys / Thesis Defence Board Member |
Extent
66 p.
Date Issued
2006-12-29
Field of Science
Publisher
Kaunas: Lithuanian Academic Libraries Network (LABT)
eLABa
2179806
Abstract
Problems, relating to the imposition of direct taxes on e-commerce, calculation and collection thereof in e-commerce are discussed in the final Master's thesis with reference to the laws of the Republic of Lithuania, by comparing them with the model of the double taxation avoidance agreement of the Organization for Economic Co-operation and Development as well as the remarks of the experts of this Organization. Criteria, according to which the e-commerce taxation jurisdiction is applicable, are given herein. Collection of direct taxes of e-commerce in performance of e-commerce activities via server as well as permanent registered office is analyzed.
Coverage Spatial
Lietuva / Lithuania (LT)
Language
Lietuvių / Lithuanian (lt)
Defended
Taip / Yes
Access Rights
Atviroji prieiga / Open Access