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Vat In The Digital Era
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Book Synopsis European Value Added Tax in the Digital Era by : Marie Lamensch
Download or read book European Value Added Tax in the Digital Era written by Marie Lamensch and published by . This book was released on 2014 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies.
Download or read book Vat in the Digital Era written by and published by Oxford University Press. This book was released on 2023-12-14 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Book Synopsis The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by : OECD
Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
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 Tax Law and Digitalization: The New Frontier for Government and Business by : Jeffrey Owens
Download or read book Tax Law and Digitalization: The New Frontier for Government and Business written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-09-15 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.
Book Synopsis The New Digital Era by : Simon Grima
Download or read book The New Digital Era written by Simon Grima and published by Emerald Group Publishing. This book was released on 2022-09-15 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: The New Digital Era's two volumes highlight the new social and economic policies that are needed to balance the effects on social and economic life and prevent possible conflicts between individuals and societies in the wake of the COVID-19 pandemic and digitalisation.
Book Synopsis Business Revolution in a Digital Era by : Alina Mihaela Dima
Download or read book Business Revolution in a Digital Era written by Alina Mihaela Dima and published by Springer Nature. This book was released on 2021-01-04 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings volume presents a selection of the best papers from the 14th International Conference on Business Excellence, Business Revolution in the Digital Era (ICBE 2020), held in Bucharest, Romania. The respective papers share the latest findings and perspectives on innovation in a turbulent business environment, and on improvements in economic, societal and technological structures and processes to help reach major sustainability goals.
Book Synopsis Screenwriting in a Digital Era by : Kathryn Millard
Download or read book Screenwriting in a Digital Era written by Kathryn Millard and published by Springer. This book was released on 2014-03-07 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Screenwriting in a Digital Era examines the practices of writing for the screen from early Hollywood to the new realism. Looking back to prehistories of the form, Kathryn Millard links screenwriting to visual and oral storytelling around the globe, and explores new methods of collaboration and authorship in the digital environment.
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 Challenges and Opportunities in the Digital Era by : Salah A. Al-Sharhan
Download or read book Challenges and Opportunities in the Digital Era written by Salah A. Al-Sharhan and published by Springer. This book was released on 2018-10-23 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed conference proceedings of the 17th IFIP WG 6.11 Conference on e-Business, e-Services and e-Society, I3E 201, held in Kuwait City, Kuwait, in October/November 2018. The 65 revised full papers presented were carefully reviewed and selected from 99 submissions. Topics of interest include, amongst others, the following: social media; information systems; marketing and communications; management and operations; public administration; economics, sociology, and psychology; e-finance, e-banking, and e-accounting; computer science and computer engineering; and teaching and learning.
Book Synopsis EU Internet Law by : Tatiana-Eleni Synodinou
Download or read book EU Internet Law written by Tatiana-Eleni Synodinou and published by Springer. This book was released on 2017-11-09 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an overview of recent and future legal developments concerning the digital era, to examine the extent to which law has or will further evolve in order to adapt to its new digitalized context. More specifically it focuses on some of the most important legal issues found in areas directly connected with the Internet, such as intellectual property, data protection, consumer law, criminal law and cybercrime, media law and, lastly, the enforcement and application of law. By adopting this horizontal approach, it highlights – on the basis of analysis and commentary of recent and future EU legislation as well as of the latest CJEU and ECtHR case law – the numerous challenges faced by law in this new digital era. This book is of great interest to academics, students, researchers, practitioners and policymakers specializing in Internet law, data protection, intellectual property, consumer law, media law and cybercrime as well as to judges dealing with the application and enforcement of Internet law in practice.
Book Synopsis Cinema as a Worldbuilding Machine in the Digital Era by : Alain Boillat
Download or read book Cinema as a Worldbuilding Machine in the Digital Era written by Alain Boillat and published by Indiana University Press. This book was released on 2023-01-03 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essay examines the primacy of worldbuilding in the age of CGI, transmedia practices and "high concept" fiction by studying the principles that govern the creation of a multiverse in a wide range of film and TV productions. Emphasis is placed on Hollywood sci-fi movies and their on-screen representation of imaginary machines that mirror the film medium, following in the tradition of Philip K. Dick's writings and the cyberpunk culture. A typology of worlds is established, as well as a number of analytical tools for assessing the impact of the coexistence of two or more worlds on the narrative structure, the style (uses of color, editing practices), the generic affiliation (or hybridity), the seriality and the discourse produced by a given film (particularly in fictions linked to post-9/11 fantasies). Among the various titles examined, the reader is offered a detailed analysis of the Resident Evil film series, Total Recall and its remake, Dark City, the Matrix trilogy, Avatar, Source Code and other time-loop films, TRON and its sequel, Christopher Nolan's Tenet, and several TV shows – most notably HBO's Westworld, but also Sliders, Lost, Fringe and Counterpart.
Book Synopsis Financial Ecosystem and Strategy in the Digital Era by : Umit Hacioglu
Download or read book Financial Ecosystem and Strategy in the Digital Era written by Umit Hacioglu and published by Springer Nature. This book was released on 2021-06-14 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses and discusses current issues and trends in finance with a special focus on technological developments and innovations. The book presents an overview of the classical and traditional approaches of financial management in companies and discusses its key strategic role in corporate performance. Furthermore, the volume illustrates how the emerging technological innovations will shape the theory and practice of financial management, focusing especially on the decentralized financial ecosystems that blockchain and its related technologies allow.
Book Synopsis Collaboration in the Digital Age by : Kai Riemer
Download or read book Collaboration in the Digital Age written by Kai Riemer and published by Springer. This book was released on 2018-07-20 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines how digital technologies enable collaboration as a way for individuals, teams and businesses to connect, create value, and harness new opportunities. Digital technologies have brought the world closer together but also created new barriers and divides. While it is now possible to connect almost instantly and seamlessly across the globe, collaboration comes at a cost; it requires new skills and hidden ‘collaboration work’, and the need to renegotiate the fair distribution of value in multi-stakeholder network arrangements. Presenting state-of-the-art research, case studies, and leading voices in the field, the book provides academics and professionals with insights into the diverse powers of collaboration in the digital age, spanning collaboration among professionals, organisations, and consumers. It brings together contributions from scholars interested in the collaboration of teams, cooperatives, projects, and new cooperative systems, covering a range of sectors from the sharing economy, health care, large project businesses to public sector collaboration.
Book Synopsis Tax Theory Applied to the Digital Economy by : Cristian Óliver Lucas-Mas
Download or read book Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax (DDT) and a Global Internet Tax Agency (GITA).
Book Synopsis Applied Economics in the Digital Era by : James Alleman
Download or read book Applied Economics in the Digital Era written by James Alleman and published by Springer Nature. This book was released on 2020-05-16 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gary Madden was a renaissance man with respect to the nexus between information and communications technology (ICT) and economics. He contributed to a variety of fields in ICT: applied econometrics, forecasting, internet governance and policy. This series of essays, two of which were co-authored by Professor Madden prior to his untimely death, cover the range of his research interests. While the essays focus on a number of ICT issues, they are on the frontier of research in the sector. Gerard Faulhaber provides a broad overview of how we have reached the digital age and its implications. The applied econometric section brings the latest research in the area, for example Lester Taylor illustrates how own-price, cross-price and income elasticities can be calculated from survey data and translated into real income effects. The forecasting section ranges from forecasting online political participation to broadband’s impact on economic growth. The final section covers aspects of governance and regulation of the ICT sector.
Book Synopsis Public Television in the Digital Era by : P. Iosifidis
Download or read book Public Television in the Digital Era written by P. Iosifidis and published by Springer. This book was released on 2007-07-12 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: By looking at a range of different European Public Television (PTV) broadcasters, this book investigates the challenges that these broadcasters encounter in a competitive digital broadcasting environment and reveals the different policies and strategies that they are adopting in order to remain accountable, competitive and efficient.
