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

Resource Information

The instance eCommerce and the effects of technology on taxation : could VAT be the eTax solution?, Anne Michèle Bardopoulos represents a material embodiment of a distinct intellectual or artistic creation found in European University Institute Library.

Image

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Label

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

Title remainder

could VAT be the eTax solution?

Statement of responsibility

Anne Michèle Bardopoulos

Instantiates

• eCommerce and the effects of technology on taxation : could VAT be the eTax solution?

Publication

• Cham, Springer, ©2015

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

Record ID

u320312

System control number

(OCoLC)908683568