Fiscal aspects of e-commerce. Introduction to a scientific description of the tax treatment of electronic commerce. The book discusses basic questions of electronic commerce taxation, balance sheet methods according to commercial law and tax law and valuation of web pages, qualification of income according to national tax law, qualification of income according to treaty law, distribution of the income and property to legal independent and dependent parts of a firm, taxation of turnover of transactions in the electronic trade, obligations for documentation and cooperation of taxpayers from the point of view of the finance authorities, questions of evidence and documentation from the point of view of the auditor and possibilities of tax securing with respect to business activities on the internet regarding international developments.

Study which is the outgrowth of a growing interest in broadening the scope of corporate tax administration from national to international business transactions, to encompass foreign tax systems and double taxation treaties which necessarily arise in international business operations. In this edition, the changes to the General Tax Code and the new Corporate Income Tax Law are included.