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1. |
Record Nr. |
UNINA9910819660903321 |
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Autore |
Lamensch Marie |
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Titolo |
European value added tax in the digital era : a critical analysis and proposals for reform / / Marie Lamensch |
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Pubbl/distr/stampa |
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Amsterdam, The Netherlands : , : IBFD, , [2015] |
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©2015 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (405 pages) |
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Collana |
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Disciplina |
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Soggetti |
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Value-added tax - Law and legislation - European Union countries |
Electronic commerce |
Information technology - Economic aspects |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references (page [361]-426). |
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Nota di contenuto |
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Intro -- Title Page -- Copyright Page -- Acknowledgements -- Table of Contents -- Dedication -- Abbreviations -- References -- IBFD Doctoral Series -- Other Titles in the IBFD Doctoral Series. |
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Sommario/riassunto |
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The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies |
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(including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies -- |
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2. |
Record Nr. |
UNINA9910557735903321 |
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Autore |
Zele Andrew J |
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Titolo |
The Pupil: Behavior, Anatomy, Physiology and Clinical Biomarkers |
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Pubbl/distr/stampa |
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Descrizione fisica |
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1 online resource (306 p.) |
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Soggetti |
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Medicine and Nursing |
Neurology and clinical neurophysiology |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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This eBook is a collection of articles from a Frontiers Research Topic. Frontiers Research Topics are very popular trademarks of the Frontiers Journals Series: they are collections of at least ten articles, all centered on a particular subject. With their unique mix of varied contributions from Original Research to Review Articles, Frontiers Research Topics unify the most influential researchers, the latest key findings and historical advances in a hot research area! Find out more on how to host your own Frontiers Research Topic or contribute to one as an author by contacting the Frontiers Editorial Office: frontiersin.org/about/contact |
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