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The Resource eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos

eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos

Label
eCommerce and the effects of technology on taxation : could VAT be the eTax solution?
Title
eCommerce and the effects of technology on taxation
Title remainder
could VAT be the eTax solution?
Statement of responsibility
Anne Michèle Bardopoulos
Creator
Subject
Language
eng
Summary
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.--
Member of
Assigning source
Provided by Publisher
Cataloging source
NLGGC
http://library.link/vocab/creatorName
Bardopoulos, Anne Michèle
Illustrations
illustrations
Index
index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Law, governance and technology series.
http://library.link/vocab/subjectName
  • Electronic commerce
  • Value-added tax
Label
eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos
Instantiates
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Contents
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
Control code
FIEb17807049
Dimensions
25 cm.
Extent
xxv, 370 pages
Isbn
9783319154480
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
Other physical details
color illustrations
System control number
(OCoLC)908683568
Label
eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos
Publication
Bibliography note
Includes bibliographical references and index
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Contents
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
Control code
FIEb17807049
Dimensions
25 cm.
Extent
xxv, 370 pages
Isbn
9783319154480
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
Other physical details
color illustrations
System control number
(OCoLC)908683568

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