Vat On E Commerce

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VAT on E-commerce

Author : Great Britain: National Audit Office
Publisher : The Stationery Office
ISBN 13 : 0102938024
Total Pages : 48 pages
Book Rating : 4.1/5 (29 download)

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Book Synopsis VAT on E-commerce by : Great Britain: National Audit Office

Download or read book VAT on E-commerce written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2006-05-26 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value of internet sales (known as e-commerce) in the UK has more than trebled between 2002 and 2004 to £18.1 billion, with a further surge around Christmas 2005, and this level is expected to rise to nearly £60 billion a year by 2010. It is estimated that in 2005-06 HM Revenue and Customs collected over £1 billion in VAT on e-commerce goods and services. HM Revenue and Customs does not separately identify the exact amount of VAT collected from e-commerce because businesses are required to calculate and pay over VAT for their entire taxable activities, which include both traditional forms of business and e-commerce. In light of these developments, this NAO report examines the implications of the growth in e-commerce for VAT collection and the approach of HM Revenue and Customs to VAT collection. The report finds that HM Revenue and Customs has been alert to emerging areas of risk, such as the failure of e-commerce businesses to register for VAT and the non-payment or underpayment of import VAT on goods ordered over the internet from outside the EU. The report supports the assessment by HM Revenue and Customs that the overall risk to VAT revenue from on-line shopping is currently low, but as activity increases in this fast changing environment, it will be important that the Department builds on its work to keep abreast of possible changes in the patterns and levels of risk to VAT.

E-commerce and EU VAT

Author : Rosamund Barr et al.
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403537132
Total Pages : 185 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis E-commerce and EU VAT by : Rosamund Barr et al.

Download or read book E-commerce and EU VAT written by Rosamund Barr et al. and published by Kluwer Law International B.V.. This book was released on 2021-07-12 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the VAT compliance obligations and options that businesses and tax practitioners worldwide must understand in order to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls. Thoroughly describing the rules affecting place of supply, liability, and accounting procedures in all relevant contexts, the book covers such areas of VAT compliance as the following: • distinction between goods and services; • differences between imported goods and goods sold intra-EU; • filing and invoicing obligations under the new one-stop shop scheme; • reclaiming foreign VAT; • mitigating fears of fraud and hijacking; • distinction between business-to-customer and business-to-business transactions; and • navigating through appeals, mistakes, and adjustments. Also covered are the particular VAT variations applicable to transactions involving the major European non-EU states – Norway, Switzerland, and the United Kingdom. The important distinction between the concept of ‘nexus’ in the United States state and local tax rules and ‘place of supply’ under EU law is also fully explored. Because a very large number of remote sellers of goods and services will need to understand and comply with the changes in the EU VAT e-commerce rules, it goes without saying that this book is indispensable to in-house corporate counsel worldwide. Tax administration officials, professionals in indirect tax management, corporate tax and finance directors and other tax professionals, and academics concerned with indirect tax law are sure to welcome this essential resource.

eCommerce and the Effects of Technology on Taxation

Author : Anne Michèle Bardopoulos
Publisher : Springer
ISBN 13 : 3319154494
Total Pages : 370 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis eCommerce and the Effects of Technology on Taxation by : Anne Michèle Bardopoulos

Download or read book eCommerce and the Effects of Technology on Taxation written by Anne Michèle Bardopoulos and published by Springer. This book was released on 2015-03-31 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 85 pages
Book Rating : 4.2/5 (643 download)

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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.

VAT Aspects of Electronic Invoicing and E-commerce

Author : Marc Govers
Publisher : Intersentia nv
ISBN 13 : 9789050951425
Total Pages : 0 pages
Book Rating : 4.9/5 (514 download)

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Book Synopsis VAT Aspects of Electronic Invoicing and E-commerce by : Marc Govers

Download or read book VAT Aspects of Electronic Invoicing and E-commerce written by Marc Govers and published by Intersentia nv. This book was released on 2000 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currently European Community legislation and national legislations do not allow using electronic invoicing in a business friendly way. Electronic invoicing frequently reflects cross border transactions and related VAT issues. Electronic invoicing means that an invoice is processed and sent by the supplier's ITsystem and received and processed by the customer's ITsystem. Hence, electronic invoicing is not simply sending an invoice by e-mail. Companies cannot work efficiently within the EC as long as there are as many different legal systems as Member States. Although expert systems like iVAT will help companies to automate invoicing and assist them in tackling their daily struggle with complex VAT rules, EC legislation needs to be harmonised in order to facilitate the use of electronic invoicing. This book gives an overview of the current status in the different Member States as well as some propositions relative to the harmonisation of EC regulation with respect to electronic invoicing. Contents: PART I: VAT AND LEGAL ASPECTS Electronic invoicing in a European and national context Content of the electronic invoice Transmission of the electronic invoice Preservation of electronic invoices PART II: EDI IN EUROPE PART III: SURVEY ON THE USE OF ELECTRONIC INVOICING IN EUROPE PART III: VAT AND E-COMMERCE E-commerce and VAT aspects Proposal for a directive on VAT and electronic commerce Annex: Directive on certain legal aspects of electronic invoicing

Fundamentals of EU VAT Law

Author : Frank Nellen
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

Global Perspectives on E-Commerce Taxation Law

Author : Subhajit Basu
Publisher : Routledge
ISBN 13 : 1317127412
Total Pages : 344 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis Global Perspectives on E-Commerce Taxation Law by : Subhajit Basu

Download or read book Global Perspectives on E-Commerce Taxation Law written by Subhajit Basu and published by Routledge. This book was released on 2016-04-22 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.

New German Law to Combat VAT Evasion in Ecommerce

Author : Jörg Brettschneider
Publisher : tredition
ISBN 13 : 3748205961
Total Pages : 96 pages
Book Rating : 4.7/5 (482 download)

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Book Synopsis New German Law to Combat VAT Evasion in Ecommerce by : Jörg Brettschneider

Download or read book New German Law to Combat VAT Evasion in Ecommerce written by Jörg Brettschneider and published by tredition. This book was released on 2018-12-07 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Federal Republic of Germany passed a law to combat VAT fraud in international ecommerce. The new legislation is described and discussed. Ecommerce sellers will have to provide their tax registration and a certificate issued by the competent tax authority that shows their VAT compliance to platform operators. Otherwise platform operators are liable for VAT evasion of the respective ecommerce sellers. Without providing a tax registration and the certificate platform operators will not allow sellers to sell on their platforms anymore. The transition period will be much shorter for overseas sellers than for EU sellers. Practical problems will arise at the beginning likely. Suspension of accounts can be the consequence.

International Taxation of Electronic Commerce

Author : Richard A. Westin
Publisher :
ISBN 13 : 9789041125101
Total Pages : 0 pages
Book Rating : 4.1/5 (251 download)

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Book Synopsis International Taxation of Electronic Commerce by : Richard A. Westin

Download or read book International Taxation of Electronic Commerce written by Richard A. Westin and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and the crucial discussion over what constitutes a `permanent establishment for tax purposes.

Taxing Global Digital Commerce

Author : Arthur Cockfield
Publisher : Kluwer Law International B.V.
ISBN 13 : 9041167110
Total Pages : 506 pages
Book Rating : 4.0/5 (411 download)

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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 506 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

Electronic Commerce and Multi-Jurisdictional Taxation

Author : Richard Doernberg
Publisher : Springer
ISBN 13 : 9789041116833
Total Pages : 0 pages
Book Rating : 4.1/5 (168 download)

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Book Synopsis Electronic Commerce and Multi-Jurisdictional Taxation by : Richard Doernberg

Download or read book Electronic Commerce and Multi-Jurisdictional Taxation written by Richard Doernberg and published by Springer. This book was released on 2001-09-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.

Cross-border Taxation of E-commerce

Author : Björn Westberg
Publisher :
ISBN 13 : 9789076078472
Total Pages : 320 pages
Book Rating : 4.0/5 (784 download)

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Book Synopsis Cross-border Taxation of E-commerce by : Björn Westberg

Download or read book Cross-border Taxation of E-commerce written by Björn Westberg and published by . This book was released on 2002 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

E-commerce

Author : Julian J. B. Hickey
Publisher : Jordan Publishing (GB)
ISBN 13 :
Total Pages : 368 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis E-commerce by : Julian J. B. Hickey

Download or read book E-commerce written by Julian J. B. Hickey and published by Jordan Publishing (GB). This book was released on 2000 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text examines in detail the tax issues raised by electronic commerce. It provides a guide from the UK perspective to the business and tax law frameworks applicable to information technology and e-commerce. Practical examples illustrate the points considered.

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

Author :
Publisher :
ISBN 13 : 9789264639416
Total Pages : 85 pages
Book Rating : 4.6/5 (394 download)

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Book Synopsis The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by :

Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by and published by . This book was released on 2019 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. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report “Addressing the Tax Challenges of the Digital Economy.” It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.

International VAT/GST Guidelines

Author : Collectif
Publisher : OECD
ISBN 13 : 9264271465
Total Pages : 116 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis International VAT/GST Guidelines by : Collectif

Download or read book International VAT/GST Guidelines written by Collectif and published by OECD. This book was released on 2017-04-12 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border 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). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Platforms in EU VAT Law

Author : Christina Pollak
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403510463
Total Pages : 291 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Platforms in EU VAT Law by : Christina Pollak

Download or read book Platforms in EU VAT Law written by Christina Pollak and published by Kluwer Law International B.V.. This book was released on 2022-10-18 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.

E-commerce and Source-based Income Taxation

Author : Dale Pinto
Publisher : IBFD
ISBN 13 : 9076078564
Total Pages : 260 pages
Book Rating : 4.0/5 (76 download)

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Book Synopsis E-commerce and Source-based Income Taxation by : Dale Pinto

Download or read book E-commerce and Source-based Income Taxation written by Dale Pinto and published by IBFD. This book was released on 2003 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.