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Value added tax and the digital economy : the 2015 EU rules and broader issues / edited by Marie Lamensch, Edoardo Traversa and Servaas van Thiel
Series: Publisher: Alphen aan den Rijn : Kluwer Law International, 2016Description: xx, 246 p. : ill. ; 25 cmISBN:- 9789041166128
- 9041166122
- 343.055 LAM
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.
| Item type | Current library | Collection | Shelving location | Call number | Status | Barcode | |
|---|---|---|---|---|---|---|---|
BOOKs
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. | D O R CHAI | Library Compactors | 343.055 LAM (Browse shelf(Opens below)) | Available | 35272 |
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.