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Journal of waterway, port, coastal, and ocean engineering
| Journal of waterway, port, coastal, and ocean engineering |
| Pubbl/distr/stampa | New York : American Society of Civil Engineers |
| Descrizione fisica | v. : ill. |
| Disciplina | 627.05 |
| Soggetto topico |
Ingegneria idraulica - Periodici
Porti - Periodici |
| ISSN | 0733-950X |
| Formato | Materiale a stampa  |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Note periodicità | Trimestrale |
| Record Nr. | UNISA-990001027360203316 |
| New York : American Society of Civil Engineers | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Journal of waterway, port, coastal, and ocean engineering
| Journal of waterway, port, coastal, and ocean engineering |
| Pubbl/distr/stampa | New York, : The Society |
| Disciplina | 627.05 |
| ISSN | 0733-950X |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-990008995990403321 |
| New York, : The Society | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Journal of waterway, port, coastal, and ocean engineering / / American Society of Civil Engineers
| Journal of waterway, port, coastal, and ocean engineering / / American Society of Civil Engineers |
| Pubbl/distr/stampa | New York, N.Y., : American Society of Civil Engineers |
| Disciplina | 627.05 |
| Soggetto topico |
Hydraulic engineering
Harbors Waterways Shore protection Ocean engineering |
| ISSN | 1943-5460 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996198098903316 |
| New York, N.Y., : American Society of Civil Engineers | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Journal of waterway, port, coastal, and ocean engineering / / American Society of Civil Engineers
| Journal of waterway, port, coastal, and ocean engineering / / American Society of Civil Engineers |
| Pubbl/distr/stampa | New York, N.Y., : American Society of Civil Engineers |
| Disciplina | 627.05 |
| Soggetto topico |
Hydraulic engineering
Harbors Waterways Shore protection Ocean engineering |
| ISSN | 1943-5460 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910172129603321 |
| New York, N.Y., : American Society of Civil Engineers | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
L'acqua : rivista bimestrale dell'Associazione idrotecnica italiana
| L'acqua : rivista bimestrale dell'Associazione idrotecnica italiana |
| Pubbl/distr/stampa | Roma, : AII, 1996- |
| Descrizione fisica | v. ; 30 cm. |
| Disciplina | 627.05 |
| Soggetto topico | Acque - Periodici |
| ISSN | 1125-1255 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISANNIO-PUV0295819 |
| Roma, : AII, 1996- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Sannio | ||
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The role of digital platforms in the collection of vat/gst on online sales / / OECD
| The role of digital platforms in the collection of vat/gst on online sales / / OECD |
| Pubbl/distr/stampa | Paris, France : , : OECD Publishing, , [2019] |
| Descrizione fisica | 1 online resource (88 pages) : illustrations |
| Disciplina | 627.05 |
| Soggetto topico | Taxation |
| ISBN |
92-64-36833-7
92-64-34411-X 92-64-63941-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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 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. |
| Record Nr. | UNINA-9910793915703321 |
| Paris, France : , : OECD Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The role of digital platforms in the collection of vat/gst on online sales / / OECD
| The role of digital platforms in the collection of vat/gst on online sales / / OECD |
| Pubbl/distr/stampa | Paris, France : , : OECD Publishing, , [2019] |
| Descrizione fisica | 1 online resource (88 pages) : illustrations |
| Disciplina | 627.05 |
| Soggetto topico | Taxation |
| ISBN |
92-64-36833-7
92-64-34411-X 92-64-63941-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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 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. |
| Record Nr. | UNINA-9910810886403321 |
| Paris, France : , : OECD Publishing, , [2019] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Österreichische Wasser- und Abfallwirtschaft
| Österreichische Wasser- und Abfallwirtschaft |
| Pubbl/distr/stampa | Wien ; ; New York : , : Springer-Verlag |
| Disciplina | 627.05 |
| Soggetto topico |
Water quality management - Austria
Sewage - Purification - Austria Water-supply - Austria Sewage - Purification Water quality management Water-supply |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1613-7566 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | ÖWAW |
| Record Nr. | UNINA-9910140396203321 |
| Wien ; ; New York : , : Springer-Verlag | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Österreichische Wasser- und Abfallwirtschaft
| Österreichische Wasser- und Abfallwirtschaft |
| Pubbl/distr/stampa | Wien ; ; New York : , : Springer-Verlag |
| Disciplina | 627.05 |
| Soggetto topico |
Water quality management - Austria
Sewage - Purification - Austria Water-supply - Austria Sewage - Purification Water quality management Water-supply |
| Soggetto genere / forma | Periodicals. |
| ISSN | 1613-7566 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | ger |
| Altri titoli varianti | ÖWAW |
| Record Nr. | UNISA-996213710503316 |
| Wien ; ; New York : , : Springer-Verlag | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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