Compatibility with international trade rules
 Any domestic tax regime must be compatible with bilateral  and multilateral tax treaties applicable to that State and  indeed the general principles of international law as to tax.  Thus, there is  a great need for universally agreed rules

New Business Models
The internet and Information and Communication Technologies has necessitated company reorganisation and the development of new business models. These technologies allow companies to achieve previously unimagined economies of scale and streamlining of their operations.
In manufacturing, the cost of procuring goods is reduced and suppliers need not be geographically connected to the buyer. Suppliers also reduce their transaction costs in a similar vein. Buyers can customise their orders through a website and can view the progress of their transaction periodically via the web. In this way, shipping is streamlined and thus made more efficient. Logistics is also made easier to control and organise since products are automatically inventoried and readied for despatch. The percentage of spoiled/wasted goods is significantly re英语论文网 【http://www.51lunwen.org】duced and goods are delivered in more regular/more efficient batches. Each department in the logistic chain is linked, thereby reducing the time taken for processing at each stage.
Outsourcing is made more economical, structured and efficient. Orders can be swiftly directed to the outsourced department for processing.  Localised centres for manufacturing and/or delivery can be developed.
Web based advertising is efficient, much cheaper than traditional advertising and is more expansive in reaching its intended audience.
Call centres can increase efficiency by being locally based, or indeed being placed halfway across the world, but in all cases if the workforce is highly educated and motivated then they are an invaluable asset to the company in processing orders, providing technical assistance and back-up and dealing with customer complaints. These centres may also be outsourced.
The e-communication network itself can reduce costs for the company through less reliance on paper information and delivery. E-mail correspondence/information is quicker, cheaper and more widely disseminated than paper equivalents.
Web-based storage systems are more efficient in terms of data retrieval, access and manipulation than existing paper based systems. Security can also be improved.
Web cash systems are cheaper to operate and easier to use than traditional money transactions and paper invoices.
All of these examples may create difficulties in the field of busin 本文来自：英语论文网 【http://www.51lunwen.org】