eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?
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- Artikel-Nr.: 10446025
Beschreibung
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.
Eigenschaften
Breite: | 162 |
Gewicht: | 514 g |
Höhe: | 235 |
Länge: | 15 |
Seiten: | 370 |
Sprachen: | Englisch |
Autor: | Anne Michéle Bardopoulos |
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