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The Resource VAT/GST in a global digital economy

VAT/GST in a global digital economy

Label
VAT/GST in a global digital economy
Title
VAT/GST in a global digital economy
Contributor
Subject
Language
eng
Summary
This books examines the problems and opportunities of VAT/GST regimes in relation to the digital economy. The issues covered are: VAT collection and compliance in the digital economy ; VAT issues for intermediated delivery and third party billing; treatment of digital products and e-services under VAT; characterization of "cryptocurrencies" for VAT/GST purposes; dispute resolution and prevention; and administrative cooperation
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Lejeune, I
Series statement
EUCOTAX series on European Taxation
Series volume
vol. 43
http://library.link/vocab/subjectName
  • digital economy
  • VAT
  • GST
  • exchange of information
  • ECJ case law
Label
VAT/GST in a global digital economy
Instantiates
Publication
Contents
  • Chapter 1: The new models of the digital economy and new challenges for VAT systems
  • Cannas, F.
  • ; p. 1-13
  • Chapter 2A: The treatment of "digital products" and other "e-services" under VAT
  • Lamesch, M.
  • ; p. 15-39
  • Chapter 2B: Comments on chapter 2: view of the Court of Justice on rates and neutrality : ruling in K Oy
  • Lejeune, I.
  • ; p. 41-44
  • Chapter 3: VAT and virtual reality : how should cryptocurrencies be treated for VAT purposes
  • Henkow, O.
  • ; p. 45-57
  • Chapter 4A: Intermediated delivery and third-party billing : implications for the operation of VAT systems around the world
  • Claessens, S.
  • Corbett, T..
  • ; p. 59-78
  • Chapter 4B: Comments on the discussion of article 9a of implementing regulation 1042/2013
  • Nguyen, D.
  • ; p. 79-82
  • Chapter 5: Exploring the potential linkages between income taxes and VAT in a digital global economy
  • Hellerstein, W.
  • ; p. 83-117
  • Chapter 6: VAT collection and compliance in the digital economy : challenges and opportunities
  • Waerzeggers, C.
  • ; p. 119-139
  • Chapter 7A: Digital economy international adminstrative cooperation and exchange of information in the area of VAT
  • Ecker, T.
  • ; p. 141-160
  • Chapter 7B: International administrative cooperation and exchange of information in the area of VAT
  • Westberg, B.
  • ; p. 161-167
  • Chapter 7C: Digital economy: international administrative cooperation and exchange of information in the area of VAT - EU perspective
  • Lanza, C.
  • ; p. 169-172
  • Chapter 8: Looking ahead: potential solutions and the framework to make them work
  • Millar, R.
  • ; p. 173-196
  • Chapter 9: Conclusions : the future of VAT in a digital economy - innovation versus taxation
  • Lejeune, I.
  • Claessens, S.
  • ; p. 197-217
Extent
xxiii, 224 p.
Isbn
9789041159526
Label
VAT/GST in a global digital economy
Publication
Contents
  • Chapter 1: The new models of the digital economy and new challenges for VAT systems
  • Cannas, F.
  • ; p. 1-13
  • Chapter 2A: The treatment of "digital products" and other "e-services" under VAT
  • Lamesch, M.
  • ; p. 15-39
  • Chapter 2B: Comments on chapter 2: view of the Court of Justice on rates and neutrality : ruling in K Oy
  • Lejeune, I.
  • ; p. 41-44
  • Chapter 3: VAT and virtual reality : how should cryptocurrencies be treated for VAT purposes
  • Henkow, O.
  • ; p. 45-57
  • Chapter 4A: Intermediated delivery and third-party billing : implications for the operation of VAT systems around the world
  • Claessens, S.
  • Corbett, T..
  • ; p. 59-78
  • Chapter 4B: Comments on the discussion of article 9a of implementing regulation 1042/2013
  • Nguyen, D.
  • ; p. 79-82
  • Chapter 5: Exploring the potential linkages between income taxes and VAT in a digital global economy
  • Hellerstein, W.
  • ; p. 83-117
  • Chapter 6: VAT collection and compliance in the digital economy : challenges and opportunities
  • Waerzeggers, C.
  • ; p. 119-139
  • Chapter 7A: Digital economy international adminstrative cooperation and exchange of information in the area of VAT
  • Ecker, T.
  • ; p. 141-160
  • Chapter 7B: International administrative cooperation and exchange of information in the area of VAT
  • Westberg, B.
  • ; p. 161-167
  • Chapter 7C: Digital economy: international administrative cooperation and exchange of information in the area of VAT - EU perspective
  • Lanza, C.
  • ; p. 169-172
  • Chapter 8: Looking ahead: potential solutions and the framework to make them work
  • Millar, R.
  • ; p. 173-196
  • Chapter 9: Conclusions : the future of VAT in a digital economy - innovation versus taxation
  • Lejeune, I.
  • Claessens, S.
  • ; p. 197-217
Extent
xxiii, 224 p.
Isbn
9789041159526

Library Locations

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