Value added tax in cross-border direct electronic commerce

Purpose of this study is to analyze four basic problem on taxation of direct ecommerce which means commerce of the electronic data. The first one in these problems is the legal characteristics of electronic data. Is the legal characteristic of electronic data is a property or a trade-in service? Answer of this question can make a huge difference that causes implementation of different law fields because of the value added tax rules. Another issue is about the place of business concept which is a connecting factor in tax law. Is it possible to accept a website as a place of business? Is it possible to accept servers as fixed place of businesses? Third problem is to characterize direct e-commercial affair in the scope of tax law. How can we income types in direct electronic commerce? The last issue about cross border direct electronic commerce is to operate the deduction mechanism. How deduction mechanism operate on different administrations which uses different languages, different codes and different currencies? The answers of these questions will be deliberated in their headings. Under the title "evaluation" in the last part of the study there will be an analysis about these questions with the scope of principles and historical workflow on taxation of e-commerce.