eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution? / by Anne Michèle Bardopoulos.
2015
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Details
Title
eCommerce and the Effects of Technology on Taxation : Could VAT be the eTax Solution? / by Anne Michèle Bardopoulos.
Added Corporate Author
Edition
1st ed. 2015.
Imprint
Cham : Springer International Publishing : Imprint: Springer, 2015.
Description
XXV, 370 p. 8 illus. in color. online resource.
Series
Law, governance and technology series. 2352-1902 ; 22.
Formatted Contents Note
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.
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.
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.
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Alternate Title
SpringerLink electronic monographs.
Language
English
ISBN
9783319154497
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