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Ecommerce and the Effects of Technology on Taxation: Could VAT be the Etax Solution?

Ecommerce and the Effects of Technology on Taxation: Could VAT be the Etax Solution?

Author: Anne Michele Bardopoulos
Publisher: Springer-Verlag
ISBN: 9783319154480
Published In: April 2015
Format: Hardback
Jurisdiction: Switzerland ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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.

A Bird’s Eye View

History of Tax

The OECD and the EU

ARPANET

Development of Technology

Mega Cyber Corporations

Unbounded Technology

Is the Virtual World Real?

What Does ‘Residence’ Mean?

Is ‘Residence’ in the Virtual World Possible?

The Meaning of ‘Source’

The Traditional Concept of ‘Source’