1　电子商务对传统税法领域的挑战1 .1　税收原则方面(1)对税收公平原则的冲击传统国际税法虽不能完全避免国际重复征税和重叠征税的发生 ,但毕竟提出了税收饶让 ,税收抵免等解决措施。而面对电子商务的充斥 ,国际税法仿佛显得苍白无力 :一方面 ,这种以互联网为基础的电子商务 1 The Challenges of E-Commerce in the Field of Traditional Tax Law 1. 1 Tax Principles (1) The Impact on the Principle of Tax Fair Although the traditional international tax law can not completely avoid the occurrence of international double taxation and double taxation, it proposes tax sparing, Tax credits and other solutions. In the face of the flooding of e-commerce, international tax laws seem pale and weak: on the one hand, this Internet-based e-commerce