Tax Hunting -
Defining the "borderlines"
Adina Riposan, Director
Businessmen are generally seeking to avoid double taxation and also benefit
from the impressive mobility allowed by Electronic business, getting the
possibility to move their operations from one jurisdiction to another, in
search for more favorable Tax policies. In these circumstances, Tax authorities
get concerned about the imminent reduction of the global Tax base, while
realizing that existing Laws are scarcely able to properly capture electronic
business operations, especially as concerns the new profit sources.