ECommerce and the effects of technology on taxation : could VAT be the eTax solution? /: could VAT be the eTax solution?. ([2015])

• Record Type: Book
• Further Information: Note: Anne Michèle Bardopoulos.
• Authors: Bardopoulos, Anne Michèle
• Contents: 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.
• Publisher Details: Cham, Switzerland : Springer
• Publication Date: 2015
• Extent: 1 online resource
• Subjects: 336.271; Law; Electronic commerce -- Taxation; Value-added tax; Tax accounting; Computers -- Law and legislation; Commercial law; Public finance; BUSINESS & ECONOMICS -- Public Finance; Electronic commerce -- Taxation; Value-added tax; Business & Economics -- Taxation -- General; Law -- Science & Technology; Law -- Commercial -- General; Law -- Taxation; Taxation; Legal aspects of IT; Commercial law; Financial law; Law -- Reference; Jurisprudence & philosophy of law; Law; Theories of Law, Philosophy of Law, Legal History; Business Taxation/Tax Law; Legal Aspects of Computing; Commercial Law; Financial Law/Fiscal Law; Electronic books
• Languages: English
• ISBNs: 9783319154497; 3319154494; 3319154486; 9783319154480
• Related ISBNs: 9783319154480
• Notes: Note: Includes bibliographical references and index.; Note: Vendor-supplied metadata.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.