eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?

Author:   Anne Michèle Bardopoulos
Publisher:   Springer International Publishing AG
Edition:   Softcover reprint of the original 1st ed. 2015
Volume:   22
ISBN:  

9783319359083


Pages:   370
Publication Date:   06 October 2016
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
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eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?


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Author:   Anne Michèle Bardopoulos
Publisher:   Springer International Publishing AG
Imprint:   Springer International Publishing AG
Edition:   Softcover reprint of the original 1st ed. 2015
Volume:   22
Weight:   6.692kg
ISBN:  

9783319359083


ISBN 10:   3319359088
Pages:   370
Publication Date:   06 October 2016
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of 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.

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