The Resource eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution?, by Anne Michèle Bardopoulos, (electronic resource)

eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution?, by Anne Michèle Bardopoulos, (electronic resource)

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
by Anne Michèle Bardopoulos
Creator
Author
Author
Subject
Language
  • eng
  • 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
http://library.link/vocab/creatorName
Bardopoulos, Anne Michèle
Dewey number
  • 336.2
  • 340
  • 340.1
  • 343.03
  • 343.0999
  • 346.07
  • 658153
http://bibfra.me/vocab/relation/httpidlocgovvocabularyrelatorsaut
X8fuz9OK1pg
Language note
English
LC call number
  • K201-487
  • B65
  • K140-165
Literary form
non fiction
Nature of contents
dictionaries
Series statement
Law, Governance and Technology Series,
Series volume
22
http://library.link/vocab/subjectName
  • Tax accounting
  • Computers
  • Commercial law
  • Public finance
  • Theories of Law, Philosophy of Law, Legal History
  • Business Taxation/Tax Law
  • Legal Aspects of Computing
  • Commercial Law
  • Financial Law/Fiscal Law
Label
eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution?, by Anne Michèle Bardopoulos, (electronic resource)
Instantiates
Publication
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references at the end of each chapters and index
Carrier category
online resource
Carrier category code
  • cr
Content category
text
Content type code
  • txt
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
Dimensions
unknown
Edition
1st ed. 2015.
Extent
1 online resource (367 p.)
Form of item
online
Isbn
9783319154497
Media category
computer
Media type code
  • c
Other control number
10.1007/978-3-319-15449-7
Specific material designation
remote
System control number
  • (CKB)3710000000379599
  • (EBL)2095352
  • (SSID)ssj0001465463
  • (PQKBManifestationID)11919362
  • (PQKBTitleCode)TC0001465463
  • (PQKBWorkID)11470775
  • (PQKB)10589929
  • (DE-He213)978-3-319-15449-7
  • (MiAaPQ)EBC2095352
  • (EXLCZ)993710000000379599
Label
eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution?, by Anne Michèle Bardopoulos, (electronic resource)
Publication
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references at the end of each chapters and index
Carrier category
online resource
Carrier category code
  • cr
Content category
text
Content type code
  • txt
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
Dimensions
unknown
Edition
1st ed. 2015.
Extent
1 online resource (367 p.)
Form of item
online
Isbn
9783319154497
Media category
computer
Media type code
  • c
Other control number
10.1007/978-3-319-15449-7
Specific material designation
remote
System control number
  • (CKB)3710000000379599
  • (EBL)2095352
  • (SSID)ssj0001465463
  • (PQKBManifestationID)11919362
  • (PQKBTitleCode)TC0001465463
  • (PQKBWorkID)11470775
  • (PQKB)10589929
  • (DE-He213)978-3-319-15449-7
  • (MiAaPQ)EBC2095352
  • (EXLCZ)993710000000379599

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