Coverart for item
The Resource Value added tax and the digital economy: the 2015 EU rules and broader issues

Value added tax and the digital economy: the 2015 EU rules and broader issues

Label
Value added tax and the digital economy: the 2015 EU rules and broader issues
Title
Value added tax and the digital economy: the 2015 EU rules and broader issues
Contributor
Subject
Language
eng
Summary
European Union (EU) has a leading role in designing a legal framework for VAT on electronically supplied goods and services. This book provides an overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of the digital "fixed establishment"; businesses as tax collectors; auditing under MOSS; Internet search engines; virtual currencies (such as bitcoins), cloud computing, and technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lamensch, M
  • Traversa, E. (Edoardo)
  • Thiel, S. van
Series statement
EUCOTAX series on European taxation
Series volume
vol. 46
http://library.link/vocab/subjectName
  • VAT
  • digital economy
  • destination principle
  • internet
  • fixed establishment
  • e-commerce
  • electronic services
  • MOSS
  • VAT fraud
  • tax compliance
  • EU law
  • sales tax
Label
Value added tax and the digital economy: the 2015 EU rules and broader issues
Instantiates
Publication
Contents
  • VAT on online supplies : a brief outline of current issues
  • Thiel, S. van
  • ; p. 1-10
  • VAT and taxation of the digital economy from the perspective of the EU policy maker
  • Raponi, D.
  • O'Sullivan, D.
  • ; p. 11-20
  • Value added tax 3.0
  • Herbain, C.A.
  • ; p. 21-38
  • Tax assessment in a digital context : a critical analysis of the 2015 EU rules
  • Lamensch, M.
  • ; p. 39-66
  • VAT fraud and the digital economy within the European Union : risks and opportunities
  • Traversa, E.
  • Ceci, E.
  • ; p. 67-88
  • The VAT one stop shop system : an efficient way to collect VAT on digital supplies into the EU consumer market?
  • Lejeune, I.
  • Claessens, S.
  • ; p. 89-105
  • Internet and the concept of "fixed establishment" of the recipient of a supply of services : case C-605/12 Welmory
  • Terra, B.
  • ; p. 107-115
  • Internet search engines : a VAT analysis
  • Trenta, C.
  • ; p. 117-133
  • VAT and virtual reality : how should cryptocurrencies be treated for VAT purposes?
  • Henkow, O.
  • ; p. 135-147
  • Consumption taxation of cloud computing : lessons from the US subnational retail sales tax experience/
  • Hellerstein, W.
  • ; p. 149-167
  • Methodological notes on a changing legislative landscape
  • Rendahl, P.
  • ; p. 169-180
Extent
xx, 246 p.
Isbn
9789041166128
Label
Value added tax and the digital economy: the 2015 EU rules and broader issues
Publication
Contents
  • VAT on online supplies : a brief outline of current issues
  • Thiel, S. van
  • ; p. 1-10
  • VAT and taxation of the digital economy from the perspective of the EU policy maker
  • Raponi, D.
  • O'Sullivan, D.
  • ; p. 11-20
  • Value added tax 3.0
  • Herbain, C.A.
  • ; p. 21-38
  • Tax assessment in a digital context : a critical analysis of the 2015 EU rules
  • Lamensch, M.
  • ; p. 39-66
  • VAT fraud and the digital economy within the European Union : risks and opportunities
  • Traversa, E.
  • Ceci, E.
  • ; p. 67-88
  • The VAT one stop shop system : an efficient way to collect VAT on digital supplies into the EU consumer market?
  • Lejeune, I.
  • Claessens, S.
  • ; p. 89-105
  • Internet and the concept of "fixed establishment" of the recipient of a supply of services : case C-605/12 Welmory
  • Terra, B.
  • ; p. 107-115
  • Internet search engines : a VAT analysis
  • Trenta, C.
  • ; p. 117-133
  • VAT and virtual reality : how should cryptocurrencies be treated for VAT purposes?
  • Henkow, O.
  • ; p. 135-147
  • Consumption taxation of cloud computing : lessons from the US subnational retail sales tax experience/
  • Hellerstein, W.
  • ; p. 149-167
  • Methodological notes on a changing legislative landscape
  • Rendahl, P.
  • ; p. 169-180
Extent
xx, 246 p.
Isbn
9789041166128

Library Locations

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