Extending Tax Sovereignty to the Internet Space

The article analyzes the extension of tax sovereignty to Internet space, and describes legal instruments that regulate taxation digital companies projects. purpose study is analyze trends in spread projects companies, find an answer question whether it possible extend jurisdiction state Internet. Using historical research methods, author analyzed works researchers on theory law conducted a content analysis Organisation for Economic Co-operation Development (OECD) acts Russian legislation.The concludes many states have just begun process extending space. Effective not yet been developed, but work underway this direction. defines trend as one global challenges modern law.