Legal regulation of the tax on income from electronic commerce

         During the last decade of the twentieth century, the world witnessed a real revolution in information and communication technology that clarified and influenced aspects of economic and social activity. One of its most important products is e-commerce and the challenges it poses to existing tax systems. These challenges reflect the fundamental and racist principle that e-commerce is based on e-commerce, because the domestic and international regulatory process for e-commerce transactions is different from taxes, and although most developed countries have e-commerce legislation As a business, the issue has not been at the same level of coordination and legitimacy with regard to the issue of conditional production income. In the case of this business for taxation, this regulatory and legal role for the tax that enters this field. They impose taxes, and there are many problems at the domestic level, especially when comparing the realities of the power of domestic and international tax authorities as countries have come to believe that technical changes in trade routes lead to a higher level of tax coordination between International needs.

 In this context, and from our study, a general rule should be drawn up to address the problems that e-commerce faces from taxing without a global legal framework. There are various opinions on how to tax e-commerce. These views are based on the fact that the e-commerce space is an open economic space that encourages new business activities to grow. It grows, the imposition of traditional or new taxes on it hinders this growth and does not highlight its full features, and still some problems prevent the implementation of tax policies of countries within the existing tax range.