Abstract:E-service consists of various actors. Today, there is a wide range of actors involved. Public, private, and government connected in such complex way to create the e-service world we know today. However, the broad and complexity of the environment raises challenges for policy makers and regulators, such as tax. Until now, there is no tax regulation that specifically regulates trading activities using information technology, also known as an e-service. It operates globally without physical boundaries of a nation… Show more
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