الشركة الإلكترونية

Abstract

As a result of technological development, the emergence of globalization, and the spread of technology through all aspects of life, electronic commerce has become easier than classical commerce. Many used this trade and seriously showed that it needs to be organized by formulating fixed rules that started with electronic commerce, and the virtual world has become a fast and easy place for trade that depends on economic and commercial developments, and companies have even appeared to organize this trade that is called electronic companies. Large companies do the trade process through the internet, their connections with their customers are beside their websites. But many problems have arisen in this type of business activity, ranging from the process of trade to the processes of financial regulation, and the most common of these problems is how the most official departments can deal with these companies on the issue of taxation, especially if we know that these companies have any specific nationality or existence in a known status, and sometimes the size of the commercial activity in them will be unknown, and therefore the determination of the tax system will be difficult.