國立虎尾科技大學 |

eCommerce and the Effects of Technology on Taxation = Could VAT be the eTax Solution? /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	eCommerce and the Effects of Technology on Taxation/ by Anne Michèle Bardopoulos.
其他題名:	Could VAT be the eTax Solution? /
作者:	Bardopoulos, Anne Michèle.
面頁冊數:	XXV, 370 p. 8 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Law—Philosophy. -
電子資源:	https://doi.org/10.1007/978-3-319-15449-7
ISBN:	9783319154497

eCommerce and the Effects of Technology on Taxation = Could VAT be the eTax Solution? /
Bardopoulos, Anne Michèle.

eCommerce and the Effects of Technology on TaxationCould VAT be the eTax Solution? /[electronic resource] :by Anne Michèle Bardopoulos. - 1st ed. 2015. - XXV, 370 p. 8 illus. in color.online resource. - Law, Governance and Technology Series,222352-1902 ;. - Law, Governance and Technology Series,21.

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.

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.

ISBN: 9783319154497

Standard No.: 10.1007/978-3-319-15449-7doiSubjects--Topical Terms:

1253604
Law—Philosophy.

LC Class. No.: K201-487

Dewey Class. No.: 340.1

eCommerce and the Effects of Technology on Taxation = Could VAT be the eTax Solution? /
LDR:03342nam a22004215i 4500 001 963423
003 DE-He213
005 20200920052402.0
007 cr nn 008mamaa
008 201211s2015 gw | s |||| 0|eng d
020 $a 9783319154497 $9 978-3-319-15449-7
024 7 $a 10.1007/978-3-319-15449-7 $2 doi
035 $a 978-3-319-15449-7
050 4 $a K201-487
050 4 $a B65
072 7 $a LAB $2 bicssc
072 7 $a LAW079000 $2 bisacsh
072 7 $a LAB $2 thema
082 0 4 $a 340.1 $2 23
100 1 $a Bardopoulos, Anne Michèle. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1258418
245 1 0 $a eCommerce and the Effects of Technology on Taxation $h [electronic resource] : $b Could VAT be the eTax Solution? / $c by Anne Michèle Bardopoulos.
250 $a 1st ed. 2015.
264 1 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2015.
300 $a XXV, 370 p. 8 illus. in color. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a Law, Governance and Technology Series, $x 2352-1902 ; $v 22
505 0 $a 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.
520 $a 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.
650 0 $a Law—Philosophy. $3 1253604
650 0 $a Law. $3 671705
650 0 $a Tax accounting. $3 1247824
650 0 $a Tax laws. $3 1253768
650 0 $a Computers. $3 565115
650 0 $a Law and legislation. $3 1069250
650 0 $a Commercial law. $3 560158
650 0 $a Public finance. $2 bicssc $3 809028
650 1 4 $a Theories of Law, Philosophy of Law, Legal History. $3 883676
650 2 4 $a Business Taxation/Tax Law. $3 785676
650 2 4 $a Legal Aspects of Computing. $3 669901
650 2 4 $a Commercial Law. $3 669651
650 2 4 $a Financial Law/Fiscal Law. $3 669471
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9783319154503
776 0 8 $i Printed edition: $z 9783319154480
776 0 8 $i Printed edition: $z 9783319359083
830 0 $a Law, Governance and Technology Series, $x 2352-1902 ; $v 21 $3 1254645
856 4 0 $u https://doi.org/10.1007/978-3-319-15449-7
912 $a ZDB-2-SHU
912 $a ZDB-2-SXLC
950 $a Humanities, Social Sciences and Law (SpringerNature-11648)
950 $a Law and Criminology (R0) (SpringerNature-43727)