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[null,"1.","Record Nr.",null,"UNINA9910793915703321"]
[null,null,"Titolo",null,"The role of digital platforms in the collection of vat/gst on online sales / / OECD"]
[null,null,"Pubbl/distr/stampa",null,"Paris, France : , : OECD Publishing, , [2019]"]
[{"$nulls":4},"2019"]
[null,null,"ISBN",null,"92-64-36833-7"]
[{"$nulls":4},"92-64-34411-X"]
[{"$nulls":4},"92-64-63941-1"]
[null,null,"Descrizione fisica",null,"1 online resource (88 pages) : illustrations"]
[null,null,"Disciplina",null,"627.05"]
[null,null,"Soggetti",null,"Taxation"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Intro -- Foreword -- Executive Summary -- Chapter 1. The VAT/GST collection challenges of digital trade and the role of digital platforms in addressing them -- 1.1. Introduction -- 1.2. Digital trade growth and its challenges for VAT/GST collection -- 1.2.1. Increasing digitalisation and the growth in e-commerce -- 1.2.2. The relevance for VAT/GST -- 1.2.3. The particular challenge of cross-border supplies of goods -- 1.3. Delivering consistent solutions for the involvement of digital platforms in the collection of VAT/GST on online sales -- 1.3.1. Objective of the report 1.3.2. Scope of the report -- 1.3.3. Sharing economy as a separate work stream -- 1.3.4. Overview of measures identified in the report -- Notes -- Chapter 2. The digital platform as the person liable for the VAT/GST on online sales (platform VAT/GST liability regimes) -- 2.1. Introduction -- 2.2. Full VAT/GST liability regime -- 2.2.1. Overview -- 2.2.2. What are \"digital platforms\" for the application of a full VAT/GST liability regime? -- Which indicators could be relevant for the application of the full VAT/GST liability regime? Indicators based on functions performed by the digital platforms -- Overarching principles for designing indicators for the full VAT/GST liability regime -- 2.2.3. Other aspects of designing the scope of a full VAT/GST liability regime -- Foreign digital platforms (i.e. operated by non-residents) vs. domestic platforms -- Foreign suppliers and/or domestic suppliers? -- Services/intangibles and/or goods? -- Services and intangibles: specific services (e.g. digital/electronic services) vs. all "]
[{"$nulls":4},"services -- Imported goods: low-value goods vs. all goods -- B2B and B2C supplies 2.2.4. Information needs that are considered relevant when operating under the full VAT/GST liability regime -- 2.2.5. VAT/GST collection and payment process under the full VAT/GST liability regime -- 2.2.6. Overarching policy design considerations with respect to the full VAT/GST liability regime -- 2.2.7. Additional policy design considerations for full VAT/GST liability regimes for online sales connected with an importation of low-value goods -- Basic operation of a full VAT/GST liability regime for online sales connected with imports of goods -- Fast-track customs clearance Minimising risks of double taxation -- VAT/GST adjustments and corrections including for returned goods -- 2.2.8. Overall assessment of the full VAT/GST liability regime -- 2.3. Other liability regimes for digital platforms in the collection and payment of VAT/GST on online sales -- Notes -- References -- Chapter 3. Other roles for digital platforms to support the collection of VAT/GST on online sales -- 3.1. Introduction -- 3.2. Information sharing obligation -- 3.2.1. Background and preliminary considerations -- 3.2.2. Scope and application of the obligation."]
[null,null,null,"Sommario/riassunto","This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report \"Addressing the Tax Challenges of the Digital Economy.\" It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales."]
[null,"2.","Record Nr.",null,"UNINA9910813713803321"]
[null,null,"Autore",null,"Desai Gaurav Gajanan"]
[null,null,"Titolo",null,"Commerce with the universe : Africa, India, and the Afrasian imagination / / Gaurav Desai"]
[null,null,"Pubbl/distr/stampa",null,"New York : , : Columbia University Press, , 2013"]
[null,null,"ISBN",null,"0-231-53559-7"]
[null,null,"Descrizione fisica",null,"1 online resource (313 p.)"]
[null,null,"Disciplina",null,"891/.1"]
[null,null,"Soggetti",null,"Indic literature - History and criticism"]
[{"$nulls":4},"National characteristics, East Indian, in literature"]
[{"$nulls":4},"East African literature (English) - History and criticism"]
[{"$nulls":4},"East Indians - Africa, East"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Description based upon print version of record."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Ocean and narration -- Old world orders: Amitav Ghosh and the writing of nostalgia -- Post-manichaean aesthetics: Asian texts and lives -- Through Indian eyes: travel and the performance of ethnicity -- Commerce as romance: Mehta, Madhvani, Manji -- Lighting a candle on Mount Kilimanjaro: partnering with Nyerere -- Anti anti-Asianism and the politics of dissent: M. G. Vassanji's The gunny sack -- Coda: Entangled lives."]
[null,null,null,"Sommario/riassunto","Reading the life narratives and literary texts of South Asians writing in and about East Africa, Gaurav Desai builds a surprising, alternative history of Africa's experience with slavery, migration, colonialism, nationalism, and globalization. Consulting Afrasian texts that are literary and nonfictional, political and private, he broadens the scope of African and South Asian scholarship and inspires a more nuanced understanding of the Indian Ocean's fertile routes of exchange.Desai shows how the Indian Ocean engendered a number of syncretic identities and shaped the medieval trade routes of the Islamicate empire, the early independence movements galvanized in part by Gandhi's southern African experiences, the invention of new ethnic nationalisms, and the rise of plural, multiethnic African nations. Calling attention to lives and literatures long neglected by traditional scholars, Desai introduces rich, interdisciplinary ways of thinking not only about this specific region but also about the very nature of ethnic history and identity. Traveling from the twelfth century to today, he concludes with "]
[{"$nulls":4},"a look at contemporary Asian populations in East Africa and their struggle to decide how best to participate in the development and modernization of their postcolonial nations without sacrificing their political autonomy."]