Value added tax and the digital economy : the 2015 EU rules and broader issues /: the 2015 EU rules and broader issues. (2015)

• Record Type: Book
• Further Information: Note: Edited by Marie Lamensch, Edoardo Traversa, Servaas van Thiel.
• Editors: Lamensch, Marie; Traversa, Edoardo, 1980-; Thiel, Servaas van
• Contents: VAT on online supplies : a brief outline of current issues / Servaas van Thiel -- VAT and taxation of the digital economy from the perspective of the EU policy maker / Donato Rapont & David O'Sullivan -- Value added tax 3.0 / Charlène Adline Herbain -- Tax assessment in a digital context : a critical analysis of the 2015 EU rules / Marie Lamensch -- VAT fraud and the digital economy within the European Union : risks and opportunities / Edoardo Traversa & Emanuele Ceci -- The VAT one stop shop system : an efficient way to collect VAT on digital supplies into the EU consumer market? / Ine Lejeune & Sophie Claessens -- Internet and the concept of 'fixed establishment' of the recipient of a supply of services : Case C-605/12 Welmory / Ben Terra -- Internet search engines : a VAT analysis / Cristina Trenta -- VAT and virtual reality : how should cryptocurrencies by treated for VAT purposes? / Oskar Henkow -- Consumption taxation of cloud computing : lessons from the US subnational retail sales tax experience / Walter Hellerstein -- Methodological notes on a changing legislative landscape / Pernilla Rendahl.
• Publisher Details: Place of publication not identified : Kluwer Law International
• Publication Date: 2015
• Extent: 1 online resource (274 pages)
• Subjects: 349.497; Value-added tax -- Law and legislation -- European Union countries; Electronic commerce; Information technology -- Economic aspects; Electronic commerce; Information technology -- Economic aspects; Value-added tax -- Law and legislation; Electronic Commerce; Europe -- European Union countries
• Languages: English
• ISBNs: 9789041166227
• Related ISBNs: 904116622X
• 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.