eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham [u.a.]
Springer International Publishing
2015
|
| Schriftenreihe: | Law, Governance and Technology Series
22 |
| Schlagworte: | |
| Online-Zugang: | UPA01 Volltext Inhaltsverzeichnis Abstract |
| Beschreibung: | 1 Online-Ressource (XXV, 370 p. 8 illus. in color) |
| ISBN: | 9783319154497 |
| ISSN: | 2352-1902 |
| DOI: | 10.1007/978-3-319-15449-7 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804153211492237312 |
|---|---|
| adam_text | ECOMMERCE AND THE EFFECTS OF TECHNOLOGY ON TAXATION
/ BARDOPOULOS, ANNE MICHELE
: 2015
TABLE OF CONTENTS / INHALTSVERZEICHNIS
DEDICATION
ACKNOWLEDGEMENTS
PREFACE
CLASSIFIED GUIDE TO THE PAPER
INTRODUCTORY CHAPTER
PART I - HISTORY OF TAXATION AND DEVELOPMENT OF GLOBALISATION
PART II: INTERNET, ECOMMERCE, SERVERS AND ISPS
PART III: DEFINING ‘RESIDENCE’ FOR TAXATION PURPOSES
PART IV: DEFINING ‘SOURCE’ FOR TAXATION PURPOSES
PART V: VALUE ADDED TAXATION
PART VI: PRACTICAL EXAMPLES
PART VII: OTHER TAXING ISSUES EMANATING FROM ECOMMERCE
PART VIII: CONCLUSION AND OPINION ADVOCATED WITH REGARD TO THE ETAX
SOLUTION
APPENDIX
APPENDIX I – JURISDICTIONAL ANALYSIS
APPENDIX II – TABLE 1 AS SET OUT IN HMRC ELECTRONICALLY SUPPLIED
SERVICES: A GUIDE TO INTERPRETATION WHICH IS TAKEN FROM ANNEX L OF THE
EU VAT ON E-COMMERCE DIRECTIVE (2002/38/EC)
APPENDIX III - TABLE 2 AS SET OUT IN HMRC ELECTRONICALLY SUPPLIED
SERVICES: A GUIDE TO INTERPRETATION WHICH IS TAKEN FROM ANNEX L OF THE
EU VAT ON E-COMMERCE DIRECTIVE (2002/38/EC)
INDEX
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
ECOMMERCE AND THE EFFECTS OF TECHNOLOGY ON TAXATION
/ BARDOPOULOS, ANNE MICHELE
: 2015
ABSTRACT / INHALTSTEXT
THIS BOOK FOCUSES ON THE IMPACT OF TECHNOLOGY ON TAXATION AND DEALS WITH
THE BROAD EFFECT OF TECHNOLOGY ON DIVERSE TAXATION SYSTEMS. IT
ADDRESSES THE HIGHLY RELEVANT ETAX ISSUE AND ARGUES THAT WHILE VAT MAY
NOT BE THE ULTIMATE SOLUTION WITH REGARD TO TAXING ELECTRONIC COMMERCE,
IT CAN BE DEMONSTRATED TO BE THE MOST EFFECTIVE SOLUTION TO DATE. THE
BOOK ANALYZES THE APPLICATION AND THE EFFECTIVENESS OF TRADITIONAL
INCOME TAX PRINCIPLES IN CONTRADISTINCTION TO VAT PRINCIPLES. TAKING
INTO ACCOUNT RAPIDLY AMELIORATING TECHNOLOGY, THE BOOK NEXT ASSESSES THE
COMPATIBILITY BETWEEN ELECTRONIC COMMERCE AND DIVERSE SYSTEMS OF
TAXATION. USING CASE STUDIES OF AMAZON.COM AND SECOND LIFE, AS WELL AS
ADDITIONAL PRACTICAL EXAMPLES, THE BOOK DEMONSTRATES THE EFFECTIVENESS
OF VAT IN RESPECT OF ELECTRONIC COMMERCE AND AMELIORATING TECHNOLOGY IN
THE INCALCULABLE AND BORDERLESS REALM OF CYBERSPACE
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
|
| any_adam_object | 1 |
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| building | Verbundindex |
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| discipline | Rechtswissenschaft |
| doi_str_mv | 10.1007/978-3-319-15449-7 |
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| spelling | Bardopoulos, Anne Michèle Verfasser aut eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? Anne Michèle Bardopoulos Cham [u.a.] Springer International Publishing 2015 1 Online-Ressource (XXV, 370 p. 8 illus. in color) txt rdacontent c rdamedia cr rdacarrier Law, Governance and Technology Series 22 2352-1902 Law Computers / Law and legislation Commercial law Public finance Theories of Law, Philosophy of Law, Legal History Business Taxation/Tax Law Legal Aspects of Computing Commercial Law Financial Law/Fiscal Law Recht Internet (DE-588)4308416-3 gnd rswk-swf Electronic Commerce (DE-588)4592128-3 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 s Internet (DE-588)4308416-3 s Electronic Commerce (DE-588)4592128-3 s Internationales Steuerrecht (DE-588)4027451-2 s 1\p DE-604 Erscheint auch als Druckausgabe 978-3-319-15448-0 Law, Governance and Technology Series 22 (DE-604)BV040363410 22 https://doi.org/10.1007/978-3-319-15449-7 Verlag Volltext Springer Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027916797&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Springer Fremddatenuebernahme application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027916797&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Abstract 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Bardopoulos, Anne Michèle eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? Law, Governance and Technology Series Law Computers / Law and legislation Commercial law Public finance Theories of Law, Philosophy of Law, Legal History Business Taxation/Tax Law Legal Aspects of Computing Commercial Law Financial Law/Fiscal Law Recht Internet (DE-588)4308416-3 gnd Electronic Commerce (DE-588)4592128-3 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)4308416-3 (DE-588)4592128-3 (DE-588)4027451-2 (DE-588)4038416-0 |
| title | eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? |
| title_auth | eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? |
| title_exact_search | eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? |
| title_full | eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? Anne Michèle Bardopoulos |
| title_fullStr | eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? Anne Michèle Bardopoulos |
| title_full_unstemmed | eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? Anne Michèle Bardopoulos |
| title_short | eCommerce and the Effects of Technology on Taxation |
| title_sort | ecommerce and the effects of technology on taxation could vat be the etax solution |
| title_sub | Could VAT be the eTax Solution? |
| topic | Law Computers / Law and legislation Commercial law Public finance Theories of Law, Philosophy of Law, Legal History Business Taxation/Tax Law Legal Aspects of Computing Commercial Law Financial Law/Fiscal Law Recht Internet (DE-588)4308416-3 gnd Electronic Commerce (DE-588)4592128-3 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
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