Page 256 - วารสารกฎหมาย ศาลอุทธรณ์คดีชํานัญพิเศษ

วารสารกฎหมาย ศาลอุทธรณ์คดีชำานัญพิเศษ

However, in the past 20 years, the methods of international trade have greatly
changed due to the introduction of new technologies. As a result, nowadays, multinational

enterprises do not require permanent establishment to carry on their businesses. Website
or application connected to the internet on electronic devices have become a modern

place for customers from around the globe to visit and shop products or services. This
method of commerce, currently called electronic commerce or E-commerce, has resulted
in much more complications and troubles for tax administration where visible place of

business does not exited to collect tax on income earned internationally. Besides,
E-commerce is, also, used by business persons as a tool to avoid or evade taxes on

international profits. For these reasons, the current tax issue needed to be seriously
considered is how to tax profits from international E-commerce.

This article, therefore, will lead you to the past and the current of the international
trading, together with the thoughts and methods, acquired by the OECD, the UN and
some countries including Thailand, on how to collect taxes from international

E-commerce and also some recommendations that might be a solution for Thailand to
deal with such issue.

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