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eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution? / / by Anne Michèle Bardopoulos



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Autore: Bardopoulos Anne Michèle Visualizza persona
Titolo: eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution? / / by Anne Michèle Bardopoulos Visualizza cluster
Pubblicazione: Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015
Edizione: 1st ed. 2015.
Descrizione fisica: 1 online resource (367 p.)
Disciplina: 336.278
Soggetto topico: Law—Philosophy
Law
Tax accounting
Tax laws
Computers
Law and legislation
Commercial law
Public finance
Theories of Law, Philosophy of Law, Legal History
Business Taxation/Tax Law
Legal Aspects of Computing
Commercial Law
Financial Law/Fiscal Law
Note generali: Description based upon print version of record.
Nota di bibliografia: Includes bibliographical references at the end of each chapters and index.
Nota di contenuto: Dedication -- 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.
Sommario/riassunto: This 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.
Titolo autorizzato: ECommerce and the Effects of Technology on Taxation  Visualizza cluster
ISBN: 3-319-15449-4
Formato: Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione: Inglese
Record Nr.: 9910483830903321
Lo trovi qui: Univ. Federico II
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Serie: Law, Governance and Technology Series, . 2352-1902 ; ; 22