eCommerce and the Effects of Technology on Taxation
ISBN:
978-3-319-35908-3
Auflage:
Softcover reprint of the original 1st ed. 2015
Verlag:
Springer International Publishing
Land des Verlags:
Schweiz
Erscheinungsdatum:
06.10.2016
Reihe:
Law, Governance and Technology Series
Format:
Softcover
Seitenanzahl:
370
Lieferung in 5-10 Werktagen
Versandkostenfrei ab 40 Euro in Österreich
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.
Schlagwörter
Cross-border transactions
Defining 'residence' for taxation purposes
EU VAT Directive
Electronic Commerce (eCommerce)
European Union VAT law
GST Legislation
History of the internet
OECD and its Development
Tax avoidance / tax evasion
Taxing issues emanating from Ecommerce
The rise of VAT
Traditional definitions of transfer pricing
Value-Added Tax (VAT / GST)
Virtual word versus physical world
Strategic Management: A Competitive Advantage Approach, Concepts and Cases, Global Edition
Erscheinungsjahr:
2025
Related Party Transactions – Art. 9c ARRL und seine bilanzrechtlichen Vorbilder
Erscheinungsjahr:
2025