(Published on Vietnam Law Magazine). In the 4.0 era, the physical border gradually becomes invisible but all of services and people’s demands are provided on the cyberspace – where there are not any border lines that may prevent any organizations, individuals who have an adequate capacity, passion and creativities from providing their own services across…
After 10 years of implementation of Law on Tax Administration has achieved many positive results. However, in addition to the achieved results, there are still difficulties and challenges in tax administration activities, including tax management for businesses providing cross-border services on Internet (Published on Vietnam law Magazine). On November 29, 2006, the National Assembly for…