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150402 ||| eng |
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|a 9783319154497
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|a Bardopoulos, Anne Michèle
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|a eCommerce and the Effects of Technology on Taxation
|h Elektronische Ressource
|b Could VAT be the eTax Solution?
|c by Anne Michèle Bardopoulos
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| 250 |
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|a 1st ed. 2015
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| 260 |
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|a Cham
|b Springer International Publishing
|c 2015, 2015
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| 300 |
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|a XXV, 370 p. 8 illus. in color
|b online resource
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|a 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
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|a Taxation / Law and legislation
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|a Commercial law
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|a Law / History
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|a Fiscal Law
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|a Theories of Law, Philosophy of Law, Legal History
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|a Law / Philosophy
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|a Information technology / Law and legislation
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|a Commercial Law
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|a Business Taxation and Tax Law
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|a Business tax / Law and legislation
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|a Business enterprises / Taxation
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|a Computers / Law and legislation
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| 653 |
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|a Legal Aspects of Computing
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|a eng
|2 ISO 639-2
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| 989 |
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|b Springer
|a Springer eBooks 2005-
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| 490 |
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|a Law, Governance and Technology Series
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| 028 |
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|a 10.1007/978-3-319-15449-7
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|u https://doi.org/10.1007/978-3-319-15449-7?nosfx=y
|x Verlag
|3 Volltext
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|a 340.1
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|a 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
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