eCommerce and the Effects of Technology on Taxation [[electronic resource] ] : Could VAT be the eTax Solution? / / by Anne Michèle Bardopoulos |
Autore | Bardopoulos Anne Michèle |
Edizione | [1st ed. 2015.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 |
Descrizione fisica | 1 online resource (367 p.) |
Disciplina | 336.278 |
Collana | Law, Governance and Technology Series |
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 |
ISBN | 3-319-15449-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
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. |
Record Nr. | UNINA-9910483830903321 |
Bardopoulos Anne Michèle | ||
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Electronic Government [[electronic resource] ] : 18th IFIP WG 8.5 International Conference, EGOV 2019, San Benedetto Del Tronto, Italy, September 2–4, 2019, Proceedings / / edited by Ida Lindgren, Marijn Janssen, Habin Lee, Andrea Polini, Manuel Pedro Rodríguez Bolívar, Hans Jochen Scholl, Efthimios Tambouris |
Edizione | [1st ed. 2019.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 |
Descrizione fisica | 1 online resource (XV, 368 p. 118 illus., 30 illus. in color.) |
Disciplina | 352.3802854678 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software E-commerce Coding theory Information theory Computers and Society Legal Aspects of Computing Information Systems Applications (incl. Internet) e-Commerce/e-business Coding and Information Theory |
ISBN | 3-030-27325-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | E-Government Foundations -- E-Government Services and Open Government -- Open Data: Social and Technical Aspects -- AI, Data Analytics and Automated Decision Making -- Smart Cities. |
Record Nr. | UNINA-9910349304903321 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Electronic Government [[electronic resource] ] : 18th IFIP WG 8.5 International Conference, EGOV 2019, San Benedetto Del Tronto, Italy, September 2–4, 2019, Proceedings / / edited by Ida Lindgren, Marijn Janssen, Habin Lee, Andrea Polini, Manuel Pedro Rodríguez Bolívar, Hans Jochen Scholl, Efthimios Tambouris |
Edizione | [1st ed. 2019.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 |
Descrizione fisica | 1 online resource (XV, 368 p. 118 illus., 30 illus. in color.) |
Disciplina | 352.3802854678 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software E-commerce Coding theory Information theory Computers and Society Legal Aspects of Computing Information Systems Applications (incl. Internet) e-Commerce/e-business Coding and Information Theory |
ISBN | 3-030-27325-3 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | E-Government Foundations -- E-Government Services and Open Government -- Open Data: Social and Technical Aspects -- AI, Data Analytics and Automated Decision Making -- Smart Cities. |
Record Nr. | UNISA-996466459903316 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2019 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
|
Electronic Government [[electronic resource] ] : 17th IFIP WG 8.5 International Conference, EGOV 2018, Krems, Austria, September 3-5, 2018, Proceedings / / edited by Peter Parycek, Olivier Glassey, Marijn Janssen, Hans Jochen Scholl, Efthimios Tambouris, Evangelos Kalampokis, Shefali Virkar |
Edizione | [1st ed. 2018.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
Descrizione fisica | 1 online resource (XVI, 275 p. 39 illus.) |
Disciplina | 352.3802854678 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software E-commerce Coding theory Information theory Computers and Society Legal Aspects of Computing Information Systems Applications (incl. Internet) e-Commerce/e-business Coding and Information Theory |
ISBN | 3-319-98690-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | General E-Government and Open Government -- Open Data, Linked Data, and Semantic Web -- Smart Governance (Government, Cities and Regions) -- Artificial Intelligence, Data Analytics and Automated Decision-Making. |
Record Nr. | UNINA-9910349414103321 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Electronic Government [[electronic resource] ] : 17th IFIP WG 8.5 International Conference, EGOV 2018, Krems, Austria, September 3-5, 2018, Proceedings / / edited by Peter Parycek, Olivier Glassey, Marijn Janssen, Hans Jochen Scholl, Efthimios Tambouris, Evangelos Kalampokis, Shefali Virkar |
Edizione | [1st ed. 2018.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 |
Descrizione fisica | 1 online resource (XVI, 275 p. 39 illus.) |
Disciplina | 352.3802854678 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software E-commerce Coding theory Information theory Computers and Society Legal Aspects of Computing Information Systems Applications (incl. Internet) e-Commerce/e-business Coding and Information Theory |
ISBN | 3-319-98690-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | General E-Government and Open Government -- Open Data, Linked Data, and Semantic Web -- Smart Governance (Government, Cities and Regions) -- Artificial Intelligence, Data Analytics and Automated Decision-Making. |
Record Nr. | UNISA-996466462603316 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
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Electronic Government [[electronic resource] ] : 15th IFIP WG 8.5 International Conference, EGOV 2016, Guimarães, Portugal, September 5-8, 2016, Proceedings / / edited by Hans Jochen Scholl, Olivier Glassey, Marijn Janssen, Bram Klievink, Ida Lindgren, Peter Parycek, Efthimios Tambouris, Maria A. Wimmer, Tomasz Janowski, Delfina Sá Soares |
Edizione | [1st ed. 2016.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016 |
Descrizione fisica | 1 online resource (XV, 313 p. 32 illus.) |
Disciplina | 351.02854678 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software Coding theory Information theory E-commerce Computers and Society Legal Aspects of Computing Information Systems and Communication Service Computer Appl. in Administrative Data Processing Coding and Information Theory e-Commerce/e-business |
ISBN | 3-319-44421-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Foundations -- Benchmarking and evaluation -- Information integration and governance -- Services -- Evaluation and public values -- EGOV success and failure -- Governance -- Social media -- Engagement -- Processes -- Policy-making -- Trust, transparency and accountability -- Open government and big/open data -- Smart government/governance/cities. |
Record Nr. | UNINA-9910484717003321 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Electronic Government [[electronic resource] ] : 15th IFIP WG 8.5 International Conference, EGOV 2016, Guimarães, Portugal, September 5-8, 2016, Proceedings / / edited by Hans Jochen Scholl, Olivier Glassey, Marijn Janssen, Bram Klievink, Ida Lindgren, Peter Parycek, Efthimios Tambouris, Maria A. Wimmer, Tomasz Janowski, Delfina Sá Soares |
Edizione | [1st ed. 2016.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016 |
Descrizione fisica | 1 online resource (XV, 313 p. 32 illus.) |
Disciplina | 351.02854678 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software Coding theory Information theory E-commerce Computers and Society Legal Aspects of Computing Information Systems and Communication Service Computer Appl. in Administrative Data Processing Coding and Information Theory e-Commerce/e-business |
ISBN | 3-319-44421-2 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Foundations -- Benchmarking and evaluation -- Information integration and governance -- Services -- Evaluation and public values -- EGOV success and failure -- Governance -- Social media -- Engagement -- Processes -- Policy-making -- Trust, transparency and accountability -- Open government and big/open data -- Smart government/governance/cities. |
Record Nr. | UNISA-996465669903316 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2016 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
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Electronic Government [[electronic resource] ] : 14th IFIP WG 8.5 International Conference, EGOV 2015, Thessaloniki, Greece, August 30 -- September 2, 2015, Proceedings / / edited by Efthimios Tambouris, Marijn Janssen, Hans Jochen Scholl, Maria A. Wimmer, Konstantinos Tarabanis, Mila Gascó, Bram Klievink, Ida Lindgren, Peter Parycek |
Edizione | [1st ed. 2015.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 |
Descrizione fisica | 1 online resource (XV, 349 p. 37 illus.) |
Disciplina | 004 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software Computers and Society Legal Aspects of Computing Information Systems and Communication Service Computer Appl. in Administrative Data Processing |
ISBN | 3-319-22479-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Channel Choice: A Literature Review -- Conceptualising the Digital Public in Government Crowdsourcing: Social Media and the Imagined Audience -- Steering the Digital Agenda at Arm’s Length. All Wobble, No Spin: The Contextual Lens -- E-government Systems Design and Implementation in Developed and Developing Countries: Comparative Analysis and Lessons Learned -- Theoretical Support for Social Media Research: A Scientometric Analysis -- Big and Open Linked Data (BOLD) to Create Smart Cities and Citizens: Insights from Smart Energy and Mobility Cases -- Open Innovation Contests for Improving Healthcare – An Explorative Case Study Focusing on Challenges in a Testbed Initiative -- Public Accountability ICT Support: A Detailed Account of Public Accountability Process and Tasks -- Mediating Citizen-Sourcing of Open Government Applications – A Design Science Approach -- Processing Linked Open Data Cubes -- Scrutinizing Open Government Data to Understand Patterns in eGovernment Uptake -- Advancing E-Government Using the Internet of Things: A Systematic Review of Benefits -- Understanding Public-Private Collaboration Configurations for International Information Infrastructures -- Inter-organizational Public E-service Development: Emerging Lessons from an Inside-Out Perspective -- What is This Thing Called e-Service?. Interoperability Challenges in e-Service Modelling -- Removing the Blinkers: What a Process View Learns about G2G Information Systems in Flanders -- Makers and Shapers or Users and Choosers -- Participatory Practices in Digitalization of Public Sector -- Why Realization Mismatches Expectations of E-Government Project Benefits? Towards Benefit Realization Planning -- Electronic Data Safes as an Infrastructure for Transformational Government? A Case Study -- An Ontology of eGovernment -- Privacy in Digital Identity Systems: Models, Assessment and User Adoption.-Comparing Local e-Government Websites in Canada and the UK -- Evaluating a Passive Social Media Citizensourcing Innovation -- Three Positives Make One Negative: Public Sector IS Procurement -- Proactivity Postponed? ‘Capturing’ Records Created in the Context of eGovernment – A Literary Warrant Analysis of the Plans for a National eArchive Service in Sweden. |
Record Nr. | UNINA-9910483196103321 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Electronic Government [[electronic resource] ] : 14th IFIP WG 8.5 International Conference, EGOV 2015, Thessaloniki, Greece, August 30 -- September 2, 2015, Proceedings / / edited by Efthimios Tambouris, Marijn Janssen, Hans Jochen Scholl, Maria A. Wimmer, Konstantinos Tarabanis, Mila Gascó, Bram Klievink, Ida Lindgren, Peter Parycek |
Edizione | [1st ed. 2015.] |
Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 |
Descrizione fisica | 1 online resource (XV, 349 p. 37 illus.) |
Disciplina | 004 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software Computers and Society Legal Aspects of Computing Information Systems and Communication Service Computer Appl. in Administrative Data Processing |
ISBN | 3-319-22479-4 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Channel Choice: A Literature Review -- Conceptualising the Digital Public in Government Crowdsourcing: Social Media and the Imagined Audience -- Steering the Digital Agenda at Arm’s Length. All Wobble, No Spin: The Contextual Lens -- E-government Systems Design and Implementation in Developed and Developing Countries: Comparative Analysis and Lessons Learned -- Theoretical Support for Social Media Research: A Scientometric Analysis -- Big and Open Linked Data (BOLD) to Create Smart Cities and Citizens: Insights from Smart Energy and Mobility Cases -- Open Innovation Contests for Improving Healthcare – An Explorative Case Study Focusing on Challenges in a Testbed Initiative -- Public Accountability ICT Support: A Detailed Account of Public Accountability Process and Tasks -- Mediating Citizen-Sourcing of Open Government Applications – A Design Science Approach -- Processing Linked Open Data Cubes -- Scrutinizing Open Government Data to Understand Patterns in eGovernment Uptake -- Advancing E-Government Using the Internet of Things: A Systematic Review of Benefits -- Understanding Public-Private Collaboration Configurations for International Information Infrastructures -- Inter-organizational Public E-service Development: Emerging Lessons from an Inside-Out Perspective -- What is This Thing Called e-Service?. Interoperability Challenges in e-Service Modelling -- Removing the Blinkers: What a Process View Learns about G2G Information Systems in Flanders -- Makers and Shapers or Users and Choosers -- Participatory Practices in Digitalization of Public Sector -- Why Realization Mismatches Expectations of E-Government Project Benefits? Towards Benefit Realization Planning -- Electronic Data Safes as an Infrastructure for Transformational Government? A Case Study -- An Ontology of eGovernment -- Privacy in Digital Identity Systems: Models, Assessment and User Adoption.-Comparing Local e-Government Websites in Canada and the UK -- Evaluating a Passive Social Media Citizensourcing Innovation -- Three Positives Make One Negative: Public Sector IS Procurement -- Proactivity Postponed? ‘Capturing’ Records Created in the Context of eGovernment – A Literary Warrant Analysis of the Plans for a National eArchive Service in Sweden. |
Record Nr. | UNISA-996199938203316 |
Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
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Electronic Government [[electronic resource] ] : 13th IFIP WG 8.5 International Conference, EGOV 2014, Dublin, Ireland, September 1-3, 2014, Proceedings / / edited by Marijn Janssen, Hans Jochen Scholl, Maria A. Wimmer, Frank Edward Bannister |
Edizione | [1st ed. 2014.] |
Pubbl/distr/stampa | Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2014 |
Descrizione fisica | 1 online resource (XIV, 337 p. 31 illus.) |
Disciplina | 343.09944 |
Collana | Information Systems and Applications, incl. Internet/Web, and HCI |
Soggetto topico |
Computers and civilization
Computers Law and legislation Application software Computers and Society Legal Aspects of Computing Information Systems and Communication Service Computer Appl. in Administrative Data Processing |
ISBN | 3-662-44426-7 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | The EGOV Research Community: An Update on Where We Stand -- The Development in Leading e-Government Articles 2001-2010: Definitions, Perspectives, Scope, Research Philosophies, Methods and Recommendations - An Update of Heeks and Bailur -- An Online Transparency for Accountability Maturity Model -- Towards an Evaluation Model for Open Government: A Preliminary Proposal -- Contextual Factors Influencing Health Information Systems Implementation in Public Sector – Investigating the Explanatory Power of Critical Success Factors -- PA Meets IS Research: Analysing Failure of Intergovernmental Information Systems via IS Adoption and Success Models -- Interconnecting Governments, Businesses and Citizens – A Comparison of Two Digital Infrastructures -- The Role of Trust in the Prioritization of Channel Choices -- Identifying a Public Sector Information Systems (PSIS) for E-service: A Case of Land Records E-service in Bangladesh -- Source and Channel Choices in Business-to-Government Service Interactions: A Vignette Study -- Connecting People: Semantic-Conceptual Modeling for Laws and Regulations -- Modelling Process Intensive Scenarios for the Smart City -- Shared Services: Maverick or Originator? -- Assessing Policy Making for ICT Innovation: A Decision Support Research Agenda -- Open Government Data: Facilitating and Motivating Factors for Coping with Potential Barriers in the Brazilian Context -- Analyzing Stakeholders in Complex E-Government Projects: Towards a Stakeholder Interaction Model -- LAN House* Implementation and Sustainability in Brazil: An Actor-Network Theory Perspective -- Bridging the Digital Divide at the Regional Level? The Effect of Regional and National Policies on Broadband Access in Europe’s Regions -- Designing a Second Generation of Open Data Platforms: Integrating Open Data and Social Media -- Categorization of Brazilian Internet Users and Its Impacts on the Use of Electronic Government Services -- A Decision Model for Data Sharing -- Policy, Process, People and Public Data -- Is the Public Motivated to Engage in Open Data Innovation? -- Dialectics and Contradictions in Public Procurement of Information Systems -- Strategic Aspects for Successful E-government Systems Design: Insights from a Survey in Germany -- Proposing an Entrepreneurial Process for the Co-creation of IT Value -- Developing Value-Centric Business Models for Mobile Government. |
Record Nr. | UNISA-996198258103316 |
Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2014 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. di Salerno | ||
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