| 书目名称 | eCommerce and the Effects of Technology on Taxation |
| 副标题 | Could VAT be the eTa |
| 编辑 | Anne Michèle Bardopoulos |
| 视频video | |
| 概述 | Proves that VAT is more compatible within eCommerce than income tax without the need of a complete overhaul of the VAT principles.Explains the importance of understanding technology in order to best m |
| 丛书名称 | Law, Governance and Technology Series |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2015 |
| 关键词 | Cross-border transactions; Defining ‘residence‘ for taxation purposes; EU VAT Directive; Electronic Com |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-319-15449-7 |
| isbn_softcover | 978-3-319-35908-3 |
| isbn_ebook | 978-3-319-15449-7Series ISSN 2352-1902 Series E-ISSN 2352-1910 |
| issn_series | 2352-1902 |
| copyright | Springer International Publishing Switzerland 2015 |
发表于 2025-3-21 18:37:31
