eCommerce and the Effects of Technology on Taxation Could VAT be the eTax Solution? /

• Κύριος συγγραφέας: Bardopoulos, Anne Michèle (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Springer, 2015.
• Σειρά: Law, Governance and Technology Series, 22
• Θέματα: Law.; Tax accounting.; Tax laws.; Computers.; Law and legislation.; Law > Philosophy.; 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.

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 demonstrat...

Πίνακας περιεχομένων:

• 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.