Library Catalogue
eCommerce and the effects of technology on taxation : could VAT be the eTax solution? /
Bardopoulos, Anne Michèle
eCommerce and the effects of technology on taxation : could VAT be the eTax solution? / by Anne Michèle Bardopoulos. - 1st ed. - xxv, 370 p. : ill. ; 23 cm.
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.
9783319154480
Commercial law.
Computers.
Law and legislation.
Law--Philosophy.
Law.
Public finance.
Tax laws.
343.04 BAR
eCommerce and the effects of technology on taxation : could VAT be the eTax solution? / by Anne Michèle Bardopoulos. - 1st ed. - xxv, 370 p. : ill. ; 23 cm.
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.
9783319154480
Commercial law.
Computers.
Law and legislation.
Law--Philosophy.
Law.
Public finance.
Tax laws.
343.04 BAR