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The Resource Rethinking EU VAT for P2P distribution

Rethinking EU VAT for P2P distribution

Label
Rethinking EU VAT for P2P distribution
Title
Rethinking EU VAT for P2P distribution
Creator
Subject
Language
eng
Summary
Peer-to-peer (P2P) networks - decentralized group structures allowing anyone to easily download and share resources online - already play a critical role in the distribution of digital content and has an underestimated impact on taxation. This book analyses the current framing for digital and media supplies provided via P2P technologies through an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. The author discusses VAT concepts such as economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules, VAT liability for P2P operations in the presence of copyright infringement. Other topics and issues considered include: centralized and decentralized P2P networks; free-riding problems; identifying actors in P2P networks for VAT purposes; P2P and place of supply; and pros and cons of integrating P2P with taxation regimes and especially VAT systems. The analysis draws on a numerous sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide
http://library.link/vocab/creatorName
Trenta, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Eucotax Series on European Taxation
Series volume
vol. 45
http://library.link/vocab/subjectName
  • digital economy
  • VAT
  • economic activity
  • taxable person
  • taxable event
  • consideration
  • barter
  • place of supply
  • territoriality principle
  • copyright
  • tax liability
Label
Rethinking EU VAT for P2P distribution
Instantiates
Publication
Extent
xvii, 337 p.
Isbn
9789041161376
Label
Rethinking EU VAT for P2P distribution
Publication
Extent
xvii, 337 p.
Isbn
9789041161376

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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