eCommerce and the Effects of Technology on Taxation
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portes grátis
eCommerce and the Effects of Technology on Taxation
Could VAT be the eTax Solution?
Bardopoulos, Anne Michele
Springer International Publishing AG
10/2016
370
Mole
Inglês
9783319359083
15 a 20 dias
6692
Descrição não disponível.
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.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Cross-border transactions;Defining 'residence' for taxation purposes;EU VAT Directive;Electronic Commerce (eCommerce);European Union VAT law;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
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.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Cross-border transactions;Defining 'residence' for taxation purposes;EU VAT Directive;Electronic Commerce (eCommerce);European Union VAT law;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
