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Taxing Consumption In The Digital Age
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Book Synopsis Taxing Consumption in the Digital Age by : Katharina Artinger
Download or read book Taxing Consumption in the Digital Age written by Katharina Artinger and published by Nomos Verlag. This book was released on 2020-10-16 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
Book Synopsis International VAT/GST Guidelines by : OECD
Download or read book International VAT/GST Guidelines written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Book Synopsis Digital Revolutions in Public Finance by : Mr.Sanjeev Gupta
Download or read book Digital Revolutions in Public Finance written by Mr.Sanjeev Gupta and published by International Monetary Fund. This book was released on 2017-11-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."
Book Synopsis Digitalization and Taxation in Asia by : Ms. Era Dabla-Norris
Download or read book Digitalization and Taxation in Asia written by Ms. Era Dabla-Norris and published by International Monetary Fund. This book was released on 2021-09-14 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Book Synopsis Consuming Music in the Digital Age by : Raphaël Nowak
Download or read book Consuming Music in the Digital Age written by Raphaël Nowak and published by Springer. This book was released on 2016-01-26 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the issue of music consumption in the digital era of technologies. It explores how individuals use music in the context of their everyday lives and how, in return, music acquires certain roles within everyday contexts and more broadly in their life narratives.
Book Synopsis How's Life in the Digital Age? Opportunities and Risks of the Digital Transformation for People's Well-being by : OECD
Download or read book How's Life in the Digital Age? Opportunities and Risks of the Digital Transformation for People's Well-being written by OECD and published by OECD Publishing. This book was released on 2019-02-26 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-being Framework (Income and wealth, Jobs and earnings, Housing, Health status, Education and skills, Work-life balance, Civic engagement and ...
Book Synopsis Measuring the Digital Transformation A Roadmap for the Future by : OECD
Download or read book Measuring the Digital Transformation A Roadmap for the Future written by OECD and published by OECD Publishing. This book was released on 2019-03-11 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes – against current digital policy issues, as presented in Going Digital: Shaping Policies, Improving Lives.
Book Synopsis Developing Minds in the Digital Age by : Oecd
Download or read book Developing Minds in the Digital Age written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2019-05-27 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Trusting the News in a Digital Age by : Jeffrey Dvorkin
Download or read book Trusting the News in a Digital Age written by Jeffrey Dvorkin and published by John Wiley & Sons. This book was released on 2021-05-11 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: TRUSTING THE NEWS in a Digital Age How to use critical thinking to discern real news from fake news Trusting the News in a Digital Age provides an ethical framework and the much-needed tools for assessing information produced in our digital age. With the tsunami of information on social media and other venues, many have come to distrust all forms of communication, including the news. This practical text offers guidance on how to use critical thinking, appropriate skepticism, and journalistic curiosity to handle this flow of undifferentiated information. Designed to encourage critical thinking, each chapter introduces specific content, followed at the end of each section with an ethical dilemma. The ideas presented are based on the author’s experiences as a teacher and public editor/ombudsman at NPR News. Trusting the News in a Digital Age prepares readers to deal with changes to news and information in the digital environment. It brings to light the fact that journalism is about treating the public as citizens first, and consumers of information second. This important text: Reveals how to use critical thinking to handle the never-ending flow of information Contains ethical dilemmas to help sharpen critical thinking skills Explains how to verify sources and spot frauds Looks at the economic and technological conditions that facilitated changes in communication Written for students of journalism and media studies, Trusting the News in the Digital Age offers guidance on how to hone critical thinking skills needed to discern fact from fiction.
Book Synopsis Educational Research and Innovation Education in the Digital Age Healthy and Happy Children by : OECD
Download or read book Educational Research and Innovation Education in the Digital Age Healthy and Happy Children written by OECD and published by OECD Publishing. This book was released on 2020-10-15 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID-19 pandemic was a forceful reminder that education plays an important role in delivering not just academic learning, but also in supporting physical and emotional well-being. Balancing traditional “book learning” with broader social and personal development means new roles for schools and education more generally.
Download or read book Sales and Use Tax Information written by and published by . This book was released on 2014 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Exploring the Nexus Doctrine In International Tax Law by : Ajit Kumar Singh
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Book Synopsis The Routledge Companion to Digital Consumption by : Rosa Llamas
Download or read book The Routledge Companion to Digital Consumption written by Rosa Llamas and published by Routledge. This book was released on 2013-05-07 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first generation that has grown up in a digital world is now in our university classrooms. They, their teachers and their parents have been fundamentally affected by the digitization of text, images, sound, objects and signals. They interact socially, play games, shop, read, write, work, listen to music, collaborate, produce and co-produce, search and browse very differently than in the pre-digital age. Adopting emerging technologies easily, spending a large proportion of time online and multitasking are signs of the increasingly digital nature of our everyday lives. Yet consumer research is just beginning to emerge on how this affects basic human and consumer behaviours such as attention, learning, communications, relationships, entertainment and knowledge. The Routledge Companion to Digital Consumption offers an introduction to the perspectives needed to rethink consumer behaviour in a digital age that we are coming to take for granted and which therefore often escapes careful research and reflective critical appraisal.
Download or read book Taxing the Rich written by Kenneth Scheve and published by Princeton University Press. This book was released on 2016-03-29 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Download or read book Consumer Voice written by S. Umit Kucuk and published by Springer Nature. This book was released on 2020-09-01 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes a new type of consumer called a voicing consumer, or a voicesumer. This type of consumer is shaping our markets and marketing interactions with the advent of social networking sites in the digital markets. Described by the author as "real establishment of market democracy," consumer voice is gaining more importance in today's world, especially with the changes in communication technologies in markets. In defining the equalizing and democratic relationship between ordinary consumers and corporations, or any other regular company, the book highlights recent transformative experiences and cases in consumption cultures and consumer behaviors. Current theory discusses new types of consumer complaint behaviors, such as consumer activism and boycott, but this book fills a void by defining how these changes have created a new type of consumer. This new conceptualization of consumer behavior will advance scholarship for consumer behavior, psychology and marketing researchers.
Book Synopsis The Digital Person by : Daniel J Solove
Download or read book The Digital Person written by Daniel J Solove and published by NYU Press. This book was released on 2004 with total page 295 pages. Available in PDF, EPUB and Kindle. Book excerpt: Daniel Solove presents a startling revelation of how digital dossiers are created, usually without the knowledge of the subject, & argues that we must rethink our understanding of what privacy is & what it means in the digital age before addressing the need to reform the laws that regulate it.
