Vat In The Digital Era PDF Download
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| Author | : Marie Lamensch |
| Publisher | : |
| Total Pages | : 426 |
| Release | : 2014 |
| Genre | : Electronic commerce |
| ISBN | : 9789087223458 |
Download European Value Added Tax in the Digital Era Book in PDF, ePub and Kindle
The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies.
| Author | : |
| Publisher | : Oxford University Press |
| Total Pages | : 401 |
| Release | : 2023-12-14 |
| Genre | : Law |
| ISBN | : 0198888309 |
Download Vat in the Digital Era Book in PDF, ePub and Kindle
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
| Author | : E. O'Dea |
| Publisher | : |
| Total Pages | : |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
Download Direction of Travel for VAT Collection in a Digital Era Book in PDF, ePub and Kindle
This article considers the changes to the VAT system introduced and yet to come in response to the challenges of the digital economy.
| Author | : Katharina Artinger |
| Publisher | : Nomos Verlag |
| Total Pages | : 336 |
| Release | : 2020-10-16 |
| Genre | : Law |
| ISBN | : 3748910452 |
Download Taxing Consumption in the Digital Age Book in PDF, ePub and Kindle
Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
| Author | : Simon Grima |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 254 |
| Release | : 2022-09-15 |
| Genre | : Business & Economics |
| ISBN | : 1803829818 |
Download The New Digital Era Book in PDF, ePub and Kindle
The New Digital Era's two volumes highlight the new social and economic policies that are needed to balance the effects on social and economic life and prevent possible conflicts between individuals and societies in the wake of the COVID-19 pandemic and digitalisation.
| Author | : Alina Mihaela Dima |
| Publisher | : Springer Nature |
| Total Pages | : 416 |
| Release | : 2021-01-04 |
| Genre | : Business & Economics |
| ISBN | : 3030599728 |
Download Business Revolution in a Digital Era Book in PDF, ePub and Kindle
This proceedings volume presents a selection of the best papers from the 14th International Conference on Business Excellence, Business Revolution in the Digital Era (ICBE 2020), held in Bucharest, Romania. The respective papers share the latest findings and perspectives on innovation in a turbulent business environment, and on improvements in economic, societal and technological structures and processes to help reach major sustainability goals.
| Author | : Collectif |
| Publisher | : OECD |
| Total Pages | : 116 |
| Release | : 2017-04-12 |
| Genre | : Business & Economics |
| ISBN | : 9264271465 |
Download International VAT/GST Guidelines Book in PDF, ePub and Kindle
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
| Author | : Tatiana-Eleni Synodinou |
| Publisher | : Springer |
| Total Pages | : 440 |
| Release | : 2017-11-09 |
| Genre | : Law |
| ISBN | : 3319649558 |
Download EU Internet Law Book in PDF, ePub and Kindle
This book provides an overview of recent and future legal developments concerning the digital era, to examine the extent to which law has or will further evolve in order to adapt to its new digitalized context. More specifically it focuses on some of the most important legal issues found in areas directly connected with the Internet, such as intellectual property, data protection, consumer law, criminal law and cybercrime, media law and, lastly, the enforcement and application of law. By adopting this horizontal approach, it highlights – on the basis of analysis and commentary of recent and future EU legislation as well as of the latest CJEU and ECtHR case law – the numerous challenges faced by law in this new digital era. This book is of great interest to academics, students, researchers, practitioners and policymakers specializing in Internet law, data protection, intellectual property, consumer law, media law and cybercrime as well as to judges dealing with the application and enforcement of Internet law in practice.
| Author | : Kathryn Millard |
| Publisher | : Springer |
| Total Pages | : 338 |
| Release | : 2014-03-07 |
| Genre | : Performing Arts |
| ISBN | : 1137319100 |
Download Screenwriting in a Digital Era Book in PDF, ePub and Kindle
Screenwriting in a Digital Era examines the practices of writing for the screen from early Hollywood to the new realism. Looking back to prehistories of the form, Kathryn Millard links screenwriting to visual and oral storytelling around the globe, and explores new methods of collaboration and authorship in the digital environment.
| Author | : Mr.Sanjeev Gupta |
| Publisher | : International Monetary Fund |
| Total Pages | : 362 |
| Release | : 2017-11-01 |
| Genre | : Business & Economics |
| ISBN | : 1484315227 |
Download Digital Revolutions in Public Finance Book in PDF, ePub and Kindle
Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."
