Buch, Englisch, Band 22, 370 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 7872 g
Could VAT be the eTax Solution?
Buch, Englisch, Band 22, 370 Seiten, HC runder Rücken kaschiert, Format (B × H): 160 mm x 241 mm, Gewicht: 7872 g
Reihe: Law, Governance and Technology Series
ISBN: 978-3-319-15448-0
Verlag: Springer International Publishing
Zielgruppe
Research
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
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.