Titlebook: eCommerce and the Effects of Technology on Taxation; Could VAT be the eTa Anne Michèle Bardopoulos Book 2015 Springer International Publish

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,A Bird’s Eye View, virtual world is synchronically possible..Such challenges demand that taxing solutions should have the flexibility to adept to the impact of currently unimaginable technological amelioration..It is submitted that VAT’s superior efficiency and potency in the virtual world of cyberspace can be demons

出来

History of Taxf VAT to more than 130 countries..The technological revolution has compelled a re-examination and ‘reconceptualisation’ of traditional principles of taxation and application, and has engendered the challenge of implementing and enforcing an international taxing regime subject to the authority of int

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Mega Cyber Corporationsl World Conference for the IBM Academy of Technology..Second Life customers include multi-national corporations, ., the World Bank, US Army, Walt Disney, Accenture, Nokia, Intel, Xerox and IBM..Second Life is a significant point at issue in respect of technology and taxation and the argument for VAT

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The Traditional Concept of ‘Source’d out’..Implicit to the ‘geographical location’ test is that the ‘specific location’ need not be a specific ‘fixed point’ and a ‘geographical area’ will suffice. The ‘duration’ test requires that an activity is regularly repeated during a certain period of time but there may be interruption in busin