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