eCommerce and the effects of technology on taxation [electronic resource] : could VAT be the eTax solution? / Anne Michèle Bardopoulos.
Bardopoulos, Anne Michèle, author.
2015
HJ5709
Available Online

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Title eCommerce and the effects of technology on taxation [electronic resource] : could VAT be the eTax solution? / Anne Michèle Bardopoulos.
Author Bardopoulos, Anne Michèle, author.
ISBN 9783319154497 electronic book
3319154494 electronic book
9783319154480
DOI https://doi.org/10.1007/978-3-319-15449-7
Published Cham, Switzerland : Springer, [2015]
Language English
Description 1 online resource.
Item Number 10.1007/978-3-319-15449-7 doi
Call Number HJ5709
Dewey Decimal Classification 336.271
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.
Bibliography, etc. Note Includes bibliographical references and index.
Access Note Access limited to authorized users.
Series Law. governance and technology series ; volume 22.
Available in Other Form Print version: 9783319154480
Linked Resources Online Access
Record Appears in Online Resources > Ebooks
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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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