eCommerce and the Effects of Technology on Taxation
Springer International Publishing (Verlag)
978-3-319-15448-0 (ISBN)
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.
Erscheint lt. Verlag | 10.4.2015 |
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Reihe/Serie | Law, Governance and Technology Series |
Zusatzinfo | XXV, 370 p. 8 illus. in color. |
Verlagsort | Cham |
Sprache | englisch |
Maße | 155 x 235 mm |
Themenwelt | Recht / Steuern ► Allgemeines / Lexika |
Schlagworte | Cross-border transactions • Defining 'residence' for taxation purposes • Electronic Commerce (eCommerce) • European Union VAT law • EU VAT Directive • GST Legislation • History of Taxation • History of the internet • OECD and its Development • Tax avoidance / tax evasion • Taxing issues emanating from Ecommerce • The rise of VAT • Traditional definitions of transfer pricing • Value-Added Tax (VAT / GST) • Virtual word versus physical world |
ISBN-10 | 3-319-15448-6 / 3319154486 |
ISBN-13 | 978-3-319-15448-0 / 9783319154480 |
Zustand | Neuware |
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