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eCommerce and the effects of technology on taxation : could VAT be the eTax solution? / by Anne Michèle Bardopoulos.

By: Publisher: London : Springer, 2015Edition: 1st edDescription: xxv, 370 p. : ill. ; 23 cmISBN:
  • 9783319154480
Subject(s): DDC classification:
  • 343.04 BAR
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.
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Item type Current library Collection Shelving location Call number Materials specified Status Notes Barcode
BOOKs . Reference Library Compactors 343.04 BAR (Browse shelf(Opens below)) HB Available D O R SECTION 35148

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.