eCommerce and the Effects of Technology on Taxation, Softcover reprint of the original 1st ed. 2015 Could VAT be the eTax Solution? Law, Governance and Technology Series, Vol. 22
Date de parution : 10-2016
Ouvrage de 370 p.
15.5x23.5 cm
Date de parution : 04-2015
Ouvrage de 370 p.
15.5x23.5 cm
Thèmes d’eCommerce and the Effects of Technology on Taxation :
Mots-clés :
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