【摘要】 互联网的兴起和数字化产品的出现给当今世界贸易注入了新的活力 ,但同时也使世界贸易组织面临着一系列新的挑战 ,而数字化产品的税收就是其中尤为迫切而棘手的一个。近期欧盟的一个增值税提案更是通过提出建立数字化产品的新税收规则而给WTO体系下的协定和规则的适用提出了难题。更多还原

【Abstract】 The upsurge of internet and emergence of digital products pour vigor into today’s world trade, challenging WTO in many new aspects in which taxation on digital products is the most urgent and knotty. Lately, a proposal for EU’s VAT,establishing new rules for taxation on digital products, is presented, difficult for the agreements and rules to be applied to under WTO.更多还原