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

Taxation

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

By Anne Michele Bardopoulos
Springer-Verlag April 2015

Specifications

ISBN-13
9783319154480
Publisher
Springer-Verlag
Publication
April 2015
Format
Hardback
Jurisdiction
Switzerland ? Countri(es) for reference only

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.

Table of Contents

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’
Defining ‘Source’ Within an eCommerce Context
Conclusion
Introduction
Development of VAT and Adoption of VAT in Various Countries & Multistage Tax Methods
eCommerce Transactions: OECD Commentary
Jurisdictional Analysis
VAT Jurisdictions vs. Non-VAT Jurisdictions
United States of America
The Impact of Technology on Taxation & VAT in the Virtual World
Case Study: Google AdWords
Case Study: Software Consultant
Case Study: Server Warehousing
Tax Avoidance and Tax Evasion
Transfer Pricing Issues and Concerns
Enforceability & Administrative Costs vs. Benefits
Various Recommended Solutions
Is the Allure of VAT Justified?
Bardopoulos, Anne Michèle
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