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VAT/GST in a global digital economy için kapak resmi
Başlık:
VAT/GST in a global digital economy
Yazar:
Lang, Michael, 1965- editor.
ISBN:
9789041159526
Fiziksel Tanımlama:
xxiii, 224 pages : illustrations ; 25 cm.
Seri:
EUCOTAX series on European taxation, volume 43
İçerik:
The new models of the digital economy and new challenges for VAT systems / Francesco Cannas -- The treatment of 'digital products' and other 'e-services' under VAT / Marie Lamensch -- Comments on Chapter 2 : View of the Court of Justice on rates and neutrality : rule in K Oy / Ine Lejeune -- VAT and virtual reality : how should cryptocurrencies be treated for VAT purposes? / Oskar Henkow -- Intermediated delivery and third-party billing : implications for the operation of VAT systems around the world / Sophie Claessens, Tom Corbett -- Comments on the discussion of Article 9a of implementing regulation 1042/2013 / Duy Nguyen -- Exploring the potential linkages between income taxes and VAT in a digital global economy / Walter Hellerstein -- VAT collection and compliance in the digital economy : challenges and opportunities / Christophe Waerzeggers -- Digital economy international administrative cooperation and exchange of information in the area of VAT / Thomas Ecker -- International administrative cooperation and exchange of information in the area of VAT / Björn Westberg -- Digital economy : international administrative cooperation and exchange of information in the area of VAT-EU perspective / Costantino Lanza -- Looking ahead : potential solutions and the framework to make them work / Rebecca Millar -- The future of VAT in a digital global economy : innovation versus taxation / Ine Lejeune, Sophie Claessens.
Özet:
Indirect taxation is increasing in prominence worldwide. In times of international company tax competition, such forms of indirect taxation as value added tax (VAT) and goods and services taxes (GST) are particularly advantageous as sources of tax revenue on account of their broad base and non-distortion of competition in the chain of companies. In addition, the far-reaching changes in tax regimes wrought by these shifts are happening in direct parallel with the equally transformative digitalization of the economy, creating unprecedented difficulties for tax authorities worldwide and also for lawyers who must combine knowledge of the intricacies of indirect taxation with ever-changing digital ways of conducting business. In frame of a research project conducted and built on the presentations by renowned experts at a conference organized by the Institute for Austrian and International Tax Law in cooperation with PWC and Lawsquare in 2014, this book sheds clear light on the problems and opportunities of VAT/GST regimes in relation to the digital economy. Among the topics and issues covered are the following: VAT collection and compliance in the digital economy; VAT issues for intermediated delivery and third-party billing; treatment of digital products and e-services under VAT; characterization of 'cryptocurrencies' for VAT/GST purposes; dispute resolution and prevention; and administrative cooperation. Combining research on experience gained so far with steps towards a framework that will increase the effectiveness of VAT/GST regimes in relation to the digital economy, this essential volume on a major and growing trend in tax regimes everywhere is sure to be of exceptional value to tax authorities and practitioners as well as corporate counsel"--Unedited summary form book jacket.
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Durumu / Lokasyon / İade Tarihi
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Kitap EKOBKN0003448 343.055 VAT 2015
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