Alphen aan den Rijn, The Netherlands : Kluwer Law International, 
xx, 246 pages : illustrations ; 25 cm.
Eucotax series on European taxation ; 46.
Formatted Contents Note
VAT on online supplies : a brief outline of current issues / Servaas van Thiel VAT and taxation of the digital economy from the perspective of the EU policy maker / Donato Rapont & David O'Sullivan Value added tax 3.0 / Charlène Adline Herbain Tax assessment in a digital context : a critical analysis of the 2015 EU rules / Marie Lamensch VAT fraud and the digital economy within the European Union : risks and opportunities / Edoardo Traversa & Emanuele Ceci The VAT one stop shop system : an efficient way to collect VAT on digital supplies into the EU consumer market? / Ine Lejeune & Sophie Claessens Internet and the concept of 'fixed establishment' of the recipient of a supply of services : Case C-605/12 Welmory / Ben Terra Internet search engines : a VAT analysis / Cristina Trenta VAT and virtual reality : how should cryptocurrencies by treated for VAT purposes? / Oskar Henkow Consumption taxation of cloud computing : lessons from the US subnational retail sales tax experience / Walter Hellerstein Methodological notes on a changing legislative landscape / Pernilla Rendahl.
A fast-growing portion of overall taxable consumption is now realized via online supplies and this digital economy is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS).
Bibliography, etc. Note
Includes bibliographical references (pages 237-244) and index.