Title e-commerce and permanent establishment concept issues in e-commerce

Abstract

This paper aims to provide complex and conclusive view of opportunities and challenges that relate to the tax issues of e-commerce. The problem question of this paper is “Challenges of the Doctrine of Permanent Establishment in E-commerce: Armenian and International Perspectives” The challenges of applying the permanent-establishment principle to e-commerce have gained special attention in the debate on e-commerce taxation and have been discussed extensively. As via E-commerce it is possible to sell the products or provide services around the world without physical presence in any particular country of the certain consumer. In this regard we can mistakenly assume that the premise of a permanent establishment rule does not apply to e-commerce, as the concept of fixed place for e-commerce can be generally located anywhere and the business can be conducted from everywhere, this is the reason why the concept of permanent establishment regarding to electronic –commerce is being discussed so much.