eCommerce and the Effects of Technology on Taxation

Could VAT be the eTax Solution?

Anne Michèle Bardopoulos (Autor)

Buch | Hardcover

XXV, 370 Seiten

2015 | 2015
Springer International Publishing (Verlag)
978-3-319-15448-0 (ISBN)

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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.

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.

Erscheint lt. Verlag	10.4.2015
Reihe/Serie	Law, Governance and Technology Series
Zusatzinfo	XXV, 370 p. 8 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Themenwelt	Recht / Steuern ► Allgemeines / Lexika
Schlagworte	Cross-border transactions • Defining 'residence' for taxation purposes • Electronic Commerce (eCommerce) • European Union VAT law • EU VAT Directive • GST Legislation • History of Taxation • History of the internet • OECD and its Development • Tax avoidance / tax evasion • Taxing issues emanating from Ecommerce • The rise of VAT • Traditional definitions of transfer pricing • Value-Added Tax (VAT / GST) • Virtual word versus physical world
ISBN-10	3-319-15448-6 / 3319154486
ISBN-13	978-3-319-15448-0 / 9783319154480
Zustand	Neuware