Taxing consumption in the digital age : challenges for European VAT / Katharina Artinger.
2020
KJE7285 .A978 2020 (Mapit)
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Details
Author
Title
Taxing consumption in the digital age : challenges for European VAT / Katharina Artinger.
Edition
1st edition.
Imprint
Baden-Baden : Nomos : C.H. Beck, 2020.
Description
336 pages ; 23 cm.
Series
Steuerwissenschaftliche Schriften ; Bd. 74.
Summary
The study focuses on the exchange of apparently "free" online services and the consent of customers to use their personal data. These can be subject to VAT, whereby the assessment base must be calculated on the basis of the provider costs. The results are based on an analysis of EU VAT as a consumption tax compared to other theoretical consumption models. Other digital business models, such as the sharing economy or bitcoins, can also be subsumed under the idea of EU VAT as a consumption tax.
Note
Originally presented as the author's thesis (doctoral)--Friedrich-Alexander-Universität Erlangen-Nuremberg, 2020.
Bibliography, etc. Note
Includes bibliographical references.
Call Number
KJE7285 .A978 2020
Language
English
ISBN
9783848776702 paperback
3848776707 paperback
3848776707 paperback
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