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
Resource Information
The item eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute Library.This item is available to borrow from 1 library branch.
Resource Information
The item eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute Library.
This item is available to borrow from 1 library branch.
- 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.--
- Language
- eng
- Extent
- xxv, 370 pages
- 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
- Isbn
- 9783319154480
- 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
- 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.--
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.eui.eu/portal/eCommerce-and-the-effects-of-technology-on/Z9xbZu3iPkw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.eui.eu/portal/eCommerce-and-the-effects-of-technology-on/Z9xbZu3iPkw/">eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.eui.eu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.eui.eu/">European University Institute Library</a></span></span></span></span></div>
