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Opis

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.

Szczegóły książki

Kategoria Książki po angielsku Law Laws of Specific jurisdictions Taxation & duties law

• Pełny tytuł: eCommerce and the Effects of Technology on Taxation
• Podtytuł: Could VAT be the eTax Solution?
• Autor: Anne Michéle Bardopoulos
• Język: Angielski
• Oprawa: Twarda
• Liczba stron: 370
• EAN: 9783319154480
• ISBN: 3319154486
• ID: 09180086
• Wydawca: Springer International Publishing AG
• Waga: 7872 g
• Wymiary: 235 × 155 × 242 mm
• Data wydania: 31. March 2015

Ulubione w innej kategorii

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