一、电子商务对现行国际税收法律制度的挑战1.对传统税收概念和原则的挑战①跨国所得的性质难以确定。网络的出现使得交易可以直接通过互联网来完成,这样也就在很大程度上消灭了空间的差别,特别是数字化产品的在线交易,整个过程可能完全在虚拟的电子空间完成而与任何物理性的标 I. Challenges of E-commerce to the Current Legal System of International Taxation 1. Challenges to the Concept and Principles of Traditional Taxation ① The nature of cross-border incomes is difficult to determine. The emergence of the Internet allows the transaction can be done directly through the Internet, which also largely eliminates the space difference, especially digital products, online transactions, the entire process may be completely completed in the virtual electronic space and any physical Standard