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eCommerce and the Effects of Technology on Taxation [electronic resource] : Could VAT be the eTax Solution? / by Anne Mich le Bardopoulos.

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dc.contributor.author Bardopoulos, Anne Mich le. author.
dc.contributor.author SpringerLink (Online service)
dc.date.accessioned 2017-11-30T21:18:46Z
dc.date.available 2017-11-30T21:18:46Z
dc.date.created 2015.
dc.date.issued 2015
dc.identifier.isbn 9783319154497
dc.identifier.uri http://dspace.conacyt.gov.py/xmlui/handle/123456789/12989
dc.description XXV, 370 p. 8 illus. in color.
dc.description.abstract 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.
dc.description.tableofcontents 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.
dc.language eng
dc.publisher Cham : Springer International Publishing : Imprint: Springer, 2015.
dc.relation.ispartofseries Springer eBooks
dc.relation.ispartofseries Law, Governance and Technology Series, 2352-1902 ; 22
dc.relation.ispartofseries Law, Governance and Technology Series, 2352-1902 ; 22
dc.relation.uri http://cicco.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-319-15449-7
dc.subject Law.
dc.subject Tax accounting.
dc.subject Tax laws.
dc.subject Computers.
dc.subject Law and legislation.
dc.subject Law Philosophy.
dc.subject Commercial law.
dc.subject Public finance.
dc.subject Law.
dc.subject Theories of Law, Philosophy of Law, Legal History.
dc.subject Business Taxation/Tax Law.
dc.subject Legal Aspects of Computing.
dc.subject Commercial Law.
dc.subject Financial Law/Fiscal Law.
dc.subject.ddc 340.1 23
dc.subject.lcc K201-487
dc.subject.lcc B65
dc.subject.lcc K140-165
dc.subject.other Humanities, Social Sciences and Law (Springer-11648)
dc.title eCommerce and the Effects of Technology on Taxation [electronic resource] : Could VAT be the eTax Solution? / by Anne Mich le Bardopoulos.
dc.type text
dc.identifier.doi 10.1007/978-3-319-15449-7
dc.identifier.bib 978-3-319-15449-7
dc.format.rdamedia computer
dc.format.rdacarrier online resource
dc.format.rda text file PDF


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