Overview
- 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
Part of the book series: Law, Governance and Technology Series (LGTS, volume 22)
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Table of contents (29 chapters)
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Front Matter
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History of Taxation and Development of Globalisation
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Front Matter
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Internet, Ecommerce, Servers and ISPS
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Front Matter
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Defining ‘Residence’ for Taxation Purposes
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Front Matter
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Defining ‘Source’ for Taxation Purposes
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Front Matter
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Value Added Taxation
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Front Matter
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Keywords
- 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
About this book
Authors and Affiliations
Bibliographic Information
Book Title: eCommerce and the Effects of Technology on Taxation
Book Subtitle: Could VAT be the eTax Solution?
Authors: Anne Michèle Bardopoulos
Series Title: Law, Governance and Technology Series
DOI: https://doi.org/10.1007/978-3-319-15449-7
Publisher: Springer Cham
eBook Packages: Humanities, Social Sciences and Law, Law and Criminology (R0)
Copyright Information: Springer International Publishing Switzerland 2015
Hardcover ISBN: 978-3-319-15448-0Published: 10 April 2015
Softcover ISBN: 978-3-319-35908-3Published: 06 October 2016
eBook ISBN: 978-3-319-15449-7Published: 31 March 2015
Series ISSN: 2352-1902
Series E-ISSN: 2352-1910
Edition Number: 1
Number of Pages: XXV, 370
Number of Illustrations: 8 illustrations in colour
Topics: Theories of Law, Philosophy of Law, Legal History, Business Taxation/Tax Law, Legal Aspects of Computing, Commercial Law, Financial Law/Fiscal Law