LEADER 04890nam 22008295 450 001 9910483830903321 005 20200920052402.0 010 $a3-319-15449-4 024 7 $a10.1007/978-3-319-15449-7 035 $a(CKB)3710000000379599 035 $a(EBL)2095352 035 $a(SSID)ssj0001465463 035 $a(PQKBManifestationID)11919362 035 $a(PQKBTitleCode)TC0001465463 035 $a(PQKBWorkID)11470775 035 $a(PQKB)10589929 035 $a(DE-He213)978-3-319-15449-7 035 $a(MiAaPQ)EBC2095352 035 $a(PPN)184890314 035 $a(EXLCZ)993710000000379599 100 $a20150330d2015 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aeCommerce and the Effects of Technology on Taxation $eCould VAT be the eTax Solution? /$fby Anne Michèle Bardopoulos 205 $a1st ed. 2015. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2015. 215 $a1 online resource (367 p.) 225 1 $aLaw, Governance and Technology Series,$x2352-1902 ;$v22 300 $aDescription based upon print version of record. 311 $a3-319-15448-6 320 $aIncludes bibliographical references at the end of each chapters and index. 327 $aDedication -- 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. 330 $aThis book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems.  It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation.  Using case studies of Amazon.com and Second Life, as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace. 410 0$aLaw, Governance and Technology Series,$x2352-1902 ;$v22 606 $aLaw?Philosophy 606 $aLaw 606 $aTax accounting 606 $aTax laws 606 $aComputers 606 $aLaw and legislation 606 $aCommercial law 606 $aPublic finance 606 $aTheories of Law, Philosophy of Law, Legal History$3https://scigraph.springernature.com/ontologies/product-market-codes/R11011 606 $aBusiness Taxation/Tax Law$3https://scigraph.springernature.com/ontologies/product-market-codes/511010 606 $aLegal Aspects of Computing$3https://scigraph.springernature.com/ontologies/product-market-codes/I24059 606 $aCommercial Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R12026 606 $aFinancial Law/Fiscal Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R17044 615 0$aLaw?Philosophy. 615 0$aLaw. 615 0$aTax accounting. 615 0$aTax laws. 615 0$aComputers. 615 0$aLaw and legislation. 615 0$aCommercial law. 615 0$aPublic finance. 615 14$aTheories of Law, Philosophy of Law, Legal History. 615 24$aBusiness Taxation/Tax Law. 615 24$aLegal Aspects of Computing. 615 24$aCommercial Law. 615 24$aFinancial Law/Fiscal Law. 676 $a336.278 700 $aBardopoulos$b Anne Michèle$4aut$4http://id.loc.gov/vocabulary/relators/aut$01225543 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910483830903321 996 $aECommerce and the Effects of Technology on Taxation$92845417 997 $aUNINA