VAT/GST in a global digital economy

Resource Information

The instance VAT/GST in a global digital economy represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

Image

http://covers.openlibrary.org/b/isbn/9789041159526-M.jpg?default=false

Label

VAT/GST in a global digital economy

Instantiates

• VAT/GST in a global digital economy

Publication

• Alphen aan den Rijn, Kluwer Law International, 2015

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

Record ID

u100196