LEADER 03368nam 2200505 450 001 9910793655903321 005 20230627032550.0 010 $a90-8722-346-3 035 $a(CKB)4100000008607265 035 $a(MiAaPQ)EBC30459281 035 $a(Au-PeEL)EBL30459281 035 $a(OCoLC)1374427826 035 $a(EXLCZ)994100000008607265 100 $a20230627d2015 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aEuropean value added tax in the digital era $ea critical analysis and proposals for reform /$fMarie Lamensch 205 $a1st ed. 210 1$aAmsterdam, The Netherlands :$cIBFD,$d[2015] 210 4$dİ2015 215 $a1 online resource (405 pages) 225 1 $aIBFD Doctoral Series 311 $a90-8722-345-5 320 $aIncludes bibliographical references (page [361]-426). 327 $aIntro -- Title Page -- Copyright Page -- Acknowledgements -- Table of Contents -- Dedication -- Abbreviations -- References -- IBFD Doctoral Series -- Other Titles in the IBFD Doctoral Series. 330 8 $aThe Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies --$cSource other than Library of Congress. 410 0$aIBFD Doctoral Series 606 $aValue-added tax$xLaw and legislation$zEuropean Union countries 606 $aElectronic commerce 606 $aInformation technology$xEconomic aspects 615 0$aValue-added tax$xLaw and legislation 615 0$aElectronic commerce. 615 0$aInformation technology$xEconomic aspects. 676 $a349.497 700 $aLamensch$b Marie$01575830 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910793655903321 996 $aEuropean value added tax in the digital era$93853144 997 $aUNINA LEADER 06692nam 22008775 450 001 9910484457603321 005 20251226203134.0 010 $a1-280-38668-1 010 $a9786613564603 010 $a3-642-13190-5 024 7 $a10.1007/978-3-642-13190-5 035 $a(CKB)2550000000011514 035 $a(SSID)ssj0000446246 035 $a(PQKBManifestationID)11297655 035 $a(PQKBTitleCode)TC0000446246 035 $a(PQKBWorkID)10495776 035 $a(PQKB)10276650 035 $a(DE-He213)978-3-642-13190-5 035 $a(MiAaPQ)EBC3065303 035 $a(PPN)149063431 035 $a(EXLCZ)992550000000011514 100 $a20100528d2010 u| 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt 182 $cc 183 $acr 200 10$aAdvances in Cryptology ? EUROCRYPT 2010 $e29th Annual International Conference on the Theory and Applications of Cryptographic Techniques, French Riviera, May 30 - June 3, 2010, Proceedings /$fedited by Henri Gilbert 205 $a1st ed. 2010. 210 1$aBerlin, Heidelberg :$cSpringer Berlin Heidelberg :$cImprint: Springer,$d2010. 215 $a1 online resource (XIV, 694 p.) 225 1 $aSecurity and Cryptology,$x2946-1863 ;$v6110 300 $aBibliographic Level Mode of Issuance: Monograph 311 08$a3-642-13189-1 320 $aIncludes bibliographical references and index. 327 $aCryptosystems I -- On Ideal Lattices and Learning with Errors over Rings -- Fully Homomorphic Encryption over the Integers -- Converting Pairing-Based Cryptosystems from Composite-Order Groups to Prime-Order Groups -- Fully Secure Functional Encryption: Attribute-Based Encryption and (Hierarchical) Inner Product Encryption -- Obfuscation and Side Channel Security -- Secure Obfuscation for Encrypted Signatures -- Public-Key Encryption in the Bounded-Retrieval Model -- Protecting Circuits from Leakage: the Computationally-Bounded and Noisy Cases -- 2-Party Protocols -- Partial Fairness in Secure Two-Party Computation -- Secure Message Transmission with Small Public Discussion -- On the Impossibility of Three-Move Blind Signature Schemes -- Efficient Device-Independent Quantum Key Distribution -- Cryptanalysis -- New Generic Algorithms for Hard Knapsacks -- Lattice Enumeration Using Extreme Pruning -- Algebraic Cryptanalysis of McEliece Variants with Compact Keys -- Key Recovery Attacks of Practical Complexity on AES-256 Variants with up to 10 Rounds -- IACR Distinguished Lecture -- Cryptography between Wonderland and Underland -- Automated Tools and Formal Methods -- Automatic Search for Related-Key Differential Characteristics in Byte-Oriented Block Ciphers: Application to AES, Camellia, Khazad and Others -- Plaintext-Dependent Decryption: A Formal Security Treatment of SSH-CTR -- Computational Soundness, Co-induction, and Encryption Cycles -- Models and Proofs -- Encryption Schemes Secure against Chosen-Ciphertext Selective Opening Attacks -- Cryptographic Agility and Its Relation to Circular Encryption -- Bounded Key-Dependent Message Security -- Multiparty Protocols -- Perfectly Secure Multiparty Computation and the Computational Overhead of Cryptography -- Adaptively Secure Broadcast -- UniversallyComposable Quantum Multi-party Computation -- Cryptosystems II -- A Simple BGN-Type Cryptosystem from LWE -- Bonsai Trees, or How to Delegate a Lattice Basis -- Efficient Lattice (H)IBE in the Standard Model -- Hash and MAC -- Multi-property-preserving Domain Extension Using Polynomial-Based Modes of Operation -- Stam?s Collision Resistance Conjecture -- Universal One-Way Hash Functions via Inaccessible Entropy -- Foundational Primitives -- Constant-Round Non-malleable Commitments from Sub-exponential One-Way Functions -- Constructing Verifiable Random Functions with Large Input Spaces -- Adaptive Trapdoor Functions and Chosen-Ciphertext Security. 330 $aThese are the proceedings of Eurocrypt 2010, the 29th in the series of Eu- pean conferences on the Theory and Application of Cryptographic Techniques. The conference was sponsored by the International Association for Cryptologic Research and held on the French Riviera, May 30?June 3, 2010. A total of 191 papers were received of which 188 were retained as valid submissions. These were each assigned to at least three Program Committee members and a total of 606 review reports were produced. The printed record of the reviews and extensive online discussions that followed would be almost as voluminous as these proceedings. In the end 35 submissions were accepted with twosubmissionpairsbeingmergedtogive33paperspresentedattheconference. The ?nal papers in these proceedings were not subject to a second review before publication and the authors are responsible for their contents. The ProgramCommittee, listed on the next page, deservesparticular thanks for all their hard work, their outstanding expertise, and their constant c- mitment to all aspects of the evaluation process. These thanks are of course extended to the very many external reviewers who took the time to help out during the evaluation process.It was also a greatpleasure to honor and welcome Moti Yung who gave the 2010 IACR Distinguished Lecture. 410 0$aSecurity and Cryptology,$x2946-1863 ;$v6110 606 $aCryptography 606 $aData encryption (Computer science) 606 $aData protection 606 $aComputer networks 606 $aElectronic data processing$xManagement 606 $aAlgorithms 606 $aComputer science$xMathematics 606 $aDiscrete mathematics 606 $aCryptology 606 $aData and Information Security 606 $aComputer Communication Networks 606 $aIT Operations 606 $aAlgorithms 606 $aDiscrete Mathematics in Computer Science 615 0$aCryptography. 615 0$aData encryption (Computer science). 615 0$aData protection. 615 0$aComputer networks. 615 0$aElectronic data processing$xManagement. 615 0$aAlgorithms. 615 0$aComputer science$xMathematics. 615 0$aDiscrete mathematics. 615 14$aCryptology. 615 24$aData and Information Security. 615 24$aComputer Communication Networks. 615 24$aIT Operations. 615 24$aAlgorithms. 615 24$aDiscrete Mathematics in Computer Science. 676 $a005.82 701 $aGilbert$b Henri$01757529 712 12$aEUROCRYPT 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910484457603321 996 $aAdvances in cryptology - EUROCRYPT 2010$94201626 997 $aUNINA