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Member States either in the framework of the Treaty of Rome or in a special convention. On the other hand, these issues may also be solved by some form of corresponding action between Member States and the Commission [21] . A multilateral treaty will make it possible to address problems that are inexplicable under the scheme of bilateral agreements. It will lessen the complexities of business and introduce enhanced legal certainty [22] particularly if the Member States agree to give binding powers. There are already a good number of examples of a multilateral treaty. [23] In 1983, the European Union Nordic countries (Finland, Sweden and Denmark) signed a multilateral double taxation agreement [24] with other members of the Nordic Council (Iceland and Norway) which substituted the previous bilateral treaties. The Nordic Convention is a classic example of a multilateral treaty between a group of countries that are members of the OECD and some of the EU. This follows strongly the provisions of the current OECD Tax Model Convention [25]

 

Several countries have cross the threshold into multilateral agreements with the aim to assist in coordinating their tax policies and foster regional economic development. All of these agreements which subsist throughout the world follow an internationally accepted format which is prescribed by the OECD. The US Model Income Tax Convention which was concluded in 1996 forms the starting point of all US double taxation agreements. Just like any other tax agreement, its aim and objectives includes elimination of international tax avoidance by prescribing rules for allocation of information and deductions between related parties for the exchange of information and for the assistance in collection, it also seek to alleviate international double taxation and provides procedural rules for the resolution of objectives and inconsistencies [26] . In UK, Section 788 of the Income and Corporation Taxes Act 1998 gives legislative effects to any arrangement made with other countries that provide for relief for double taxation, which will include double taxation agreements negotiated by UK

 

DEFINITIONS OF BASIC CONCEPTS

 

A starting point for such a study is the word itself. The electronic world has been given a number of names-‘ the information superhighway’, ‘cyberspace’, ‘the internet’, etc. these all refer to a non-physical or virtual space created through the use of technology in which participants can interact with each other. This allows for the creation of a virtual world in which people in different physical locations can meet up and do businesses with each other [27] .

 

Electronic Data Interchange (EDI) is the earliest manifestation of what is known as e-commerce. Dating from the mid-1960s, the beginning of EDI is seen in the clearing system for banks and in airline passenger reservation system. Various definition of EDI has been used over time, with the UNCITRAL Model Law on Electronic Commerce providing the most widely acceptable. It considers it to be the electronic transfer from comput本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。