Using the palette wellIn Germany since May, 2000 the opportunity of addition of operating system of taxes by new fiscal payment - « the Tax to use of a network the Internet in the business purposes » is considered. Thus for the purposes of taxation called the tax the network from the economic point of view is supposed to be considered the Internet as means of production. As payers of the tax (subjects of the taxation) legal persons- the tax residents of Germany using a global network the Internet for extraction of profit (« in the business purposes ») can act only. |