VERGİ HUKUKU AÇISINDAN KÜRESELLEŞME VE ELEKTRONİK TİCARET

Yıl 1998, Cilt: 14 Sayı: 1, 415 - 452, 01.12.1998

Recai Dönmez

Öz

Bilgi teknolojileri alanında yaşanan gelişmeler, alışkın olduğwnuz iş ve tiaıret kalıplannı değiştirmektooir. İnternet üz.erinden yüıütülen elektronik tiaıret, ulusal sınırlarla bağlı olmayan küresel bir ortamda gerçekleştirilmektedir. İnternet'in sözünü ettiğimiz küresel doğası, uluslararası vergilendirme alanında kabul edilmiş bulunan kaynak ilke.5i, vergilendirme yetkisi, ikametgah ve işyeri kavnırnlannın elektronik tiaıretin ışığında yeniden gözden geçirilmesini gerektirmektedir.

Anahtar Kelimeler

Küreselleşme, vergi hukuku, elektronik ticaret

Kaynakça

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