eCommerce and the Effects of Technology on Taxation

Beschreibung

This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems.  It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation.  Using case studies of Amazon.com and Second Life, as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace.
This book focuses on the impact of technology on taxation and deals with the broad effect of technology on diverse taxation systems.  It addresses the highly relevant eTax issue and argues that while VAT may not be the ultimate solution with regard to taxing electronic commerce, it can be demonstrated to be the most effective solution to date. The book analyzes the application and the effectiveness of traditional income tax principles in contradistinction to VAT principles. Taking into account rapidly ameliorating technology, the book next assesses the compatibility between electronic commerce and diverse systems of taxation. Using case studies of Amazon.com and Second Life as well as additional practical examples, the book demonstrates the effectiveness of VAT in respect of electronic commerce and ameliorating technology in the incalculable and borderless realm of cyberspace.
Proves that VAT is more compatible within eCommerce than income tax without the need of a complete overhaul of the VAT principles Explains the importance of understanding technology in order to best manage tax and eCommerce Demonstrates how VAT as an eTax solution can be applied effectively when transacting with the USA Includes supplementary material: sn.pub/extras

Autor*in

Anne Michèle Bardopoulos

Themen in »eCommerce and the Effects of Technology on Taxation«

Cross-border transactions Defining 'residence' for taxation purposes EU VAT Directive Electronic Commerce (eCommerce) European Union VAT law GST Legislation History of Taxation History of the internet OECD and its Development Tax avoidance / tax evasion Taxing issues emanating from Ecommerce The rise of VAT Traditional definitions of transfer pricing Value-Added Tax (VAT / GST) Virtual word versus physical world

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