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The Resource European VAT in the digital era : a critical analysis and proposals for reform

European VAT in the digital era : a critical analysis and proposals for reform

Label
European VAT in the digital era : a critical analysis and proposals for reform
Title
European VAT in the digital era : a critical analysis and proposals for reform
Creator
Subject
Language
eng
Summary
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 base erosion and profit shifting (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
http://library.link/vocab/creatorName
Lamensch, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD Doctoral Series
Series volume
Vol. 36
http://library.link/vocab/subjectName
  • VAT
  • digital economy
  • tax reform
  • internet
  • electronic services
  • place of supply
  • non-discrimination
  • automation
  • BEPS
Label
European VAT in the digital era : a critical analysis and proposals for reform
Instantiates
Publication
Extent
xvi, 426 p.
Isbn
9789087223458
Isbn Type
(eBook)
Label
European VAT in the digital era : a critical analysis and proposals for reform
Publication
Extent
xvi, 426 p.
Isbn
9789087223458
Isbn Type
(eBook)

Library Locations

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      3.148008 101.712199
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