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.
The Resource
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.
- Label
- VAT/GST in a global digital economy
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/j1Rz2665TVA/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/j1Rz2665TVA/">VAT/GST in a global digital economy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>