VAT/GST in a global digital economy:
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law International
[2015]
|
| Schriftenreihe: | EUCOTAX series on European taxation
volume 43 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xxiii, 224 Seiten Diagramme, Illustrationen |
| ISBN: | 9789041159526 |
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Datensatz im Suchindex
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|---|---|
| adam_text | Table of Contents
Editors
Contributors
Preface
List of Figures and Table
Chapter 1
The New Models of the Digital Economy and New Challenges for
VAT Systems
Francesco Cannas
§1.01 Introduction
§1.02 Background and Most Recent Developments
[A] The Ottawa Conference
[B] The E-Commerce Guidelines
[C] The Consumption Tax Papers
[D] Recent Developments
[1] The BEPS Project
[2] The EU Report on Taxation of the Digital Economy
§1.03 New Business Models and VAT-Related Problems
[A] Context
[B] E-Commerce Models
[1] Business-to-Business
[2] Business-to-Consumer
[3] Consumer-to-Consumer
[C] Payment Services and Virtual Currencies
[D] Digital Goods and Digital Services
§1.04 A Case Study: Newspaper Subscriptions
[A] Introduction and Facts
Table of Contents
[B] The EU
[C] New Zealand
[D] Australia
§1.05 Conclusion
Chapter 2A
The Treatment of ‘Digital Products’ and Other ‘E-Services’ under VAT
Marie Lamensch
§2A.01 Introduction
§2A.02 Characterizing and Defining Digital Products and E-Services
§2A.03 Place of Taxation and Assessment Rules for Digital Products and
E-Services
§2A.04 Applying Reduced VAT Rates to E-Supplies: The Case of Books
Versus E-Books
§2A.05 Conclusion
Chapter 2B
Comments on Chapter 2: View of the Court of Justice on Rates and
Neutrality: Ruling in K Oy
Ine Lejeune
Chapter 3
VAT and Virtual Reality: How Should Cryptocurrencies Be Treated for
VAT Purposes?
Oskar Henkow
§3.01 Introduction
§3.02 The Virtual Reality and VAT
§3.03 Treatment of Money, Debts and Vouchers under EU VAT
§3.04 Virtual Currencies and Their VAT Treatment
Chapter 4A
Intermediated Delivery and Third-Party Billing: Implications for the
Operation of VAT Systems around the World
Sophie Claessens Tom Corbett
§4A.01 Introduction
[A] The World’s Digital Transformation
§4A.02 Challenges Involved in Identifying the Business Liable for the
VAT where Digital Services Are Delivered through Intermediaries
[A] Are Sales to, or through, the Intermediary?
[B] Why Is It Important?
§4A.03 Different Business Scenarios and Their VAT Applications
[A] One Digital Content Service, Multiple Intermediaries
[1] Intermediated Delivery: Above-the-VAT-Line Billing
Table of Contents
[2] Intermediated Delivery: Below-the-VAT-Line Billing
§4A.04 EU VAT Directive Provisions and Implementing Provisions
[A] When Does Article 9a Apply?
[B] Taking Part in the Supply versus Carrying Content and/or
Processing Payments
[C] Conditions for Rebuttal of the Presumption
§4A.05 Conclusion
67
70
71
73
75
77
Chapter 4B
Comments on the Discussion of Article 9a of Implementing Regulation
1042/2013
Duy Nguyen 79
§4B.01 Introduction 79
§4B.02 The Rebuttal Game: Too Many Captains? 79
§4B.03 Payment Processors Exemption 80
§4B.04 Financial Service Exemption as a Consequence? 81
Chapter 5
Exploring the Potential Linkages Between Income Taxes and VAT
in a Digital Global Economy
Walter Hellerstein
§5.01 Introduction
§5.02 Jurisdiction to Tax in the Digital Global Economy: Linkages between
Income Taxes and VAT
[A] Jurisdiction to Tax: Substantive Jurisdiction and Enforcement
Jurisdiction
[1] Substantive Jurisdiction and Enforcement Jurisdiction
[2] The Relationship between Substantive Jurisdiction
and Enforcement Jurisdiction
[B] Substantive and Enforcement Jurisdiction for Income Taxes and
VAT in the Digital Global Economy
[1] Substantive Jurisdiction for Income Taxes and VAT
Based on Digital Activity
[a] Substantive Jurisdiction to Tax Income Based
on Digital Activity
[b] Substantive Jurisdiction for VAT Based on Digital
Activity
[2] Enforcement Jurisdiction for Income Taxes and VAT
Based on Digital Activity
[a] The VAT Reverse Charge Mechanism and B2B
Digital Supplies
[b] Virtual Presence as a Creating Enforcement
Jurisdiction for Income and VAT Purposes
83
83
84
85
85
86
88
88
88
92
93
94
94
Table of Contents
§5.03 Delineating the Tax Base in the Digital Global Economy: Linkages
between Income Taxes and VAT
[A] The Fundamental Linkage between Income Tax and
Consumption Tax Bases
[B] Attribution of the Tax Base: Commonly Controlled and
Multiple Location Entities
[1] Commonly Controlled Entities
[2] Legal Entities with Multiple Locations
[a] The Income Tax Rules
[b] The VAT Rules and the OECD VAT/GST
Guidelines
[c] Linkages
§5.04 Concluding Observations regarding the Linkages between Income
Taxes and VAT in the Digital Global Economy
Chapter 6
VAT Collection and Compliance in the Digital Economy: Challenges and
Opportunities
Christophe Waerzeggers
§6.01 Introduction
§6.02 Thoughts on the VAT Collection Mechanism
§6.03 The Digital Economy: Anything New?
§6.04 Collecting VAT in the Digital Economy: Things That Don’t Work
That Well
[A] VAT Self-Assessment by Final Consumers
[B] Low-Value Goods Relief and VAT Collection by Customs
[C] Disproportionate Compliance Burdens on Non-resident Sellers
§6.05 Collecting VAT in the Digital Economy: Things That Might Work
Better
[A] Relying on Indirect VAT Collection, but with Appropriate
Simplification and Modification
[1] Simplified Supplier Registration
[2] Dealing with Intermediaries in the Digital Supply
Chain
[B] Simplified Supplier Registration May Also Be a Useful
Alternative to Low-Value Goods Relief
[C] Administrative Cooperation
101
101
102
102
104
105
106
109
116
119
119
120
124
127
127
129
131
131
132
132
135
137
138
Chapter 7 A
Digital Economy International Administrative Cooperation and Exchange of
Information in the Area of VAT
Thomas Ecker
§7A.01 Growing Need for Dispute Prevention and Resolution in the Area of
VAT
141
141
xvi
Table of Contents
§7A.02 Existing VAT Dispute Resolution Mechanisms
[A] Courts as Binding Dispute Resolution Mechanism
[1] National Courts
[2] Supranational or International Courts
[B] VAT Dispute Resolution and Prevention in the EU
[1] The ECJ
[2] VAT Committee
[3] Opinions of the European Commission
[4] VAT Cross-Border Rulings Test Case
[5] Other Measures
[C] Income Tax Dispute Resolution Mechanisms and Their
Applicability to VAT
[D] OECD International VAT/GST Guidelines, Working Party
No. 9 and Global Forum
[E] Other Examples of Dispute Resolution Fora
[F] Interim Conclusion
§7A.03 Dispute Prevention Mechanisms
[A] OECD Guidelines
[B] Advance Agreements
[C] Cooperative Compliance
[D] Good Law and Helpful and Easily Accessible Information
Provided by the Tax Administration
[E] Exchange of Information
§7A.04 The Future: Binding Dispute Resolution Mechanisms Based on
Treaties?
[A] Disputes about the Facts of a Case
[B] Disputes about Legal Interpretation
[C] VAT Treaty as a Solution?
§7A.05 Conclusion
Chapter 7B
International Administrative Cooperation and Exchange of Information
in the Area of VAT
Björn Westberg
§7B.01 Key Points
§7B.02 The Digital Economy
§7B.03 The OECD Perspective
§7B.04 The EU Perspective
I7B.05 Principles of Neutrality
§7B.06 Substantive Jurisdiction
[A] Prerequisites for Efficient and Effective Enforcement
[B] B2B
[1] Application of Reverse Charge
[2] Consequences for Enforcement
143
143
143
144
145
145
146
146
147
147
148
151
154
155
156
156
156
157
157
157
158
158
159
159
160
161
161
161
162
163
163
163
163
164
164
164
xvn
Table of Contents
[C] B2C
[1] Application of the One-Stop-Shop Mechanism
[2] Consequences for Enforcement
[D] Different Treatment of the Substantive Jurisdiction
§7B.07 VAT Rates
§7B.08 Consequences for Enforcement
165
165
166
166
166
167
Chapter 7C .
Digital Economy: International Administrative Cooperation and Exchange
of Information in the Area of VAT - EU Perspective
Costantino Lanza
§7C.01 VAT and Digital Economy in the EU
[A] Electronic Commerce, Compliance and Mutual Assistance in the
EU
[B] Challenges for Tax Administrations
[C] Conclusion
169
169
169
171
172
Chapter 8
Looking Ahead: Potential Solutions and the Framework to Make Them
Work
Rebecca Millar
§8.01 Introduction
§8.02 Does Anything Need to Be Done?
§8.03 Who Should Be Doing It?
§8.04 How Should It Be Done?
§8.05 A Few Suggestions on What Should Be Done
173
173
174
185
190
194
Chapter 9 .
Conclusions: The Future of VAT in a Digital Global Economy ֊ Innovation
versus Taxation
Ine Lejeune Sophie Claessens
§9.01 Introduction
[A] The Economy Is Becoming Digital
[B] Is the Current Tax Framework Fit for the Digital Environment?
§9.02 The Place of Taxation
[A] Direct Tax Concepts
[B] VAT Concepts for E-Commerce in the EU
[1] Place of Taxation of Digital Supplies for Consumption
[2] Intermediaries
[3] Role of the Permanent Establishment Concept
§9.03 The Specific Case of Bitcoins and Vouchers
[A] Electronic Money
[B] Vouchers
197
197
197
199
201
201
202
203
205
205
206
206
207
xviii
Table of Contents
§9.04
§9.05
§9.06
§9.07
[C] Bitcoins
Rates and the Digital Economy: Equal Treatment and Neutrality
[A] Introduction
[B] European Court of Justice: K Oy Case
Collecting VAT on Digital Supplies: ‘Reverse Charging’ versus
‘One Stop Shop Scheme’
Enforcement of VAT Collection in a Digital Environment
[A] Cooperation to Enforce and Facilitate Compliance and Legal
Certainty
[1] Instruments to Obtain Certainty
[2] Dispute Prevention by Common Interpretation
Guidelines
[3] Existing Means for Cooperation and Exchange
of Information
[4] Administrative Cooperation and Enforcement
[5] Multilateral Treaty
[6] Protection of the Taxpayer against Claims from
the Government
Final Conclusions
207
208
208
209
209
213
213
213
214
214
215
215
216
216
Index
219
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| spelling | VAT/GST in a global digital economy edited by Michael Lang, Ine Lejeune VAT / GST in a global digital economy The Hague [u.a.] Kluwer Law International [2015] © 2015 xxiii, 224 Seiten Diagramme, Illustrationen txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation volume 43 Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Electronic Commerce (DE-588)4592128-3 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)1071861417 Konferenzschrift gnd-content Internationales Steuerrecht (DE-588)4027451-2 s Umsatzsteuer (DE-588)4038416-0 s Electronic Commerce (DE-588)4592128-3 s DE-604 Lang, Michael 1965- (DE-588)130399523 edt Lejeune, Ine (DE-588)17172383X edt EUCOTAX series on European taxation volume 43 (DE-604)BV012505903 43 Digitalisierung Bundesfinanzhof application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028303590&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | VAT/GST in a global digital economy |
| title_alt | VAT / GST in a global digital economy |
| title_auth | VAT/GST in a global digital economy |
| title_exact_search | VAT/GST in a global digital economy |
| title_full | VAT/GST in a global digital economy edited by Michael Lang, Ine Lejeune |
| title_fullStr | VAT/GST in a global digital economy edited by Michael Lang, Ine Lejeune |
| title_full_unstemmed | VAT/GST in a global digital economy edited by Michael Lang, Ine Lejeune |
| title_short | VAT/GST in a global digital economy |
| title_sort | vat gst in a global digital economy |
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| topic_facet | Umsatzsteuer Internationales Steuerrecht Electronic Commerce Aufsatzsammlung Konferenzschrift |
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