000			02138cam a2200277 i 4500
001			18991803
005			20260119104039.0
008			160226s2016 ne a b 001 0 eng d
010			_a 2016295220
020			_a9789041166128
020			_a9041166122
082			_a343.055 LAM
245	0	0	_aValue added tax and the digital economy : _bthe 2015 EU rules and broader issues / _cedited by Marie Lamensch, Edoardo Traversa and Servaas van Thiel
264		1	_aAlphen aan den Rijn : _bKluwer Law International, _c2016.
300			_axx, 246 p. : _bill. ; _c25 cm.
490	1		_aEUCOTAX series on European taxation ; _vvolume 46
505	0		_aVAT 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.
650		0	_aValue-added tax _xLaw and legislation _zEuropean Union countries.
650		0	_aElectronic commerce.
650		0	_aInformation technology _xEconomic aspects.
650		7	_aValue-added tax _xLaw and legislation.
700	1		_aLamensch, Marie _eeditor.
700	1		_aTraversa, Edoardo _eeditor.
700	1		_aThiel, Servaas van _eeditor.
942			_2ddc _cBK
999			_c111732 _d111732