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eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution? / / by Anne Michèle Bardopoulos
| eCommerce and the Effects of Technology on Taxation : 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
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The online advertising tax as the foundation of a public service internet : a CAMRI extended policy report / / Christian Fuchs
| The online advertising tax as the foundation of a public service internet : a CAMRI extended policy report / / Christian Fuchs |
| Autore | Fuchs Christian <1976-> |
| Pubbl/distr/stampa | London : , : University of Westminster Press, , 2018 |
| Descrizione fisica | 1 online resource (98 pages) : illustrations |
| Disciplina | 336.278 |
| Collana | CAMRI policy briefs |
| Soggetto topico | Internet marketing - Taxation |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction : Public service Internet platforms and the online advertising tax -- The rise of online advertising -- The Google and Facebook online advertising duopoly -- Google and Facebook's tax avoidance strategies -- The tax avoidance inquiry in the British House of Commons -- Example policy measures for countering online corporations' tax avoidance : voluntary, corporate self-regulation, the 'Google tax' (diverted profits tax), and the digital permanent establishment -- A method for taxing online advertising and digital value -- Towards a public service Internet : funding, infrastructure and formats -- Conclusions and discussion. |
| Record Nr. | UNINA-9910476788803321 |
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Fuchs Christian <1976->
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| London : , : University of Westminster Press, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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The online advertising tax as the foundation of public service internet : a CAMRI extended policy report / / Christian Fuchs
| The online advertising tax as the foundation of public service internet : a CAMRI extended policy report / / Christian Fuchs |
| Autore | Fuchs Christian <1976-> |
| Pubbl/distr/stampa | London, England : , : University of Westminster Press, , 2018 |
| Descrizione fisica | 1 online resource (98 pages) : PDF, digital file(s) |
| Disciplina | 336.278 |
| Collana | CAMRI policy briefs |
| Soggetto topico |
Internet marketing - Taxation
Media studies Public administration Media, information & communication industries Information technology industries Laws of Specific jurisdictions Ethical & social aspects of IT |
| ISBN | 1-911534-93-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910279733703321 |
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Fuchs Christian <1976->
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| London, England : , : University of Westminster Press, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Taxing sin / / Michael Thom
| Taxing sin / / Michael Thom |
| Autore | Thom Michael <1982-> |
| Edizione | [1st ed. 2021.] |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer : , : Palgrave Macmillan, , [2021] |
| Descrizione fisica | 1 online resource (VII, 186 p. 1 illus.) |
| Disciplina | 336.278 |
| Soggetto topico |
Taxation of articles of consumption
Economics - Psychological aspects Tobacco - Taxation |
| ISBN | 3-030-49176-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. Tax Your Sins, Experts Say -- 2. Taxing Soda -- 3. Taxing Alcohol -- 4. Taxing Tobacco -- 5. Taxing Marijuana -- 6. Taxing Twenty-First Century Sins -- 7. Don't Tax Sin, Forgive It. |
| Record Nr. | UNINA-9910484864003321 |
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Thom Michael <1982->
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| Cham, Switzerland : , : Springer : , : Palgrave Macmillan, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Taxing the brain drain : a proposal / edited by Jagdish N. Bhagwati and Martin Partington
| Taxing the brain drain : a proposal / edited by Jagdish N. Bhagwati and Martin Partington |
| Pubbl/distr/stampa | Amsterdam [etc.] : North-Holland, 1976 |
| Descrizione fisica | XIII, 222 p. ; 25 cm |
| Disciplina | 336.278 |
| Soggetto non controllato | IntellettualiEmigrazione |
| ISBN | 0720403863 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNIPARTHENOPE-000013995 |
| Amsterdam [etc.] : North-Holland, 1976 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Parthenope | ||
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