Template-type: ReDIF-Article 1.0
Author-Name: Elena Ye. Chernyakova
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Author-Name: Lubov A. Aslapovskaya
Author-Workplace-Name: Russian Presidential Academy of National Economy and Public Administration
Title: Taxation of Cross-border E-commerce in Asia
Title: Налогообложение трансграничной интернет-торговли в азиатских странах 
Abstract: E-commerce is actively developing all over the world; China, as well as several other Asian countries, are among the ten major participants in e-commerce in the world, but Russia is not. At the same time, the EAEU member countries (Kazakhstan and Belarus) amended their tax legislation in 2022, Armenia, Kyrgyzstan in 2023 worsening the situation of Russian participants in online trading. The supranational tax legislation of the EAEU does not reflect the realities of the current level of e-commerce development and makes it possible for member countries to introduce tax legislation provisions that disincentivize the development of cross-border e-commerce in the EAEU. 
The article examines the taxation of e-commerce in several Asian countries, some of which are leaders in e-commerce in the world, as well as strategic partners of Russia.
Keywords: VAT, e-commerce, country of destination principle, country of origin principle, EAEU, Russia, China, India, Malaysia, Indonesia
Classification-JEL: H20, H25, K34, F10
Journal: Russian Economic Developments
Year: 2023
Issue: 11
Month: November
Pages: 40-49
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/r2392.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:r2392