Noraza Mat Udin

Publication by same author

Abstract: This paper seeks to discuss the impact and challenges for tax authorities toward electronic commerce (e-commerce) activities. The discussions also highlight the draft issued by OECD in regards to tax challenge of the digital economy. The rapid growth of e-commerce adds value to company in term of co...
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Abstract: E-commerce is a new mechanism to transact business either locally or globally by using the internet or web. In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs to be addressed seriously. The tax authority h...
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