標(biāo)題: Titlebook: eCommerce and the Effects of Technology on Taxation; Could VAT be the eTa Anne Michèle Bardopoulos Book 2015 Springer International Publish [打印本頁] 作者: metamorphose 時(shí)間: 2025-3-21 18:37
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書目名稱eCommerce and the Effects of Technology on Taxation影響因子(影響力)學(xué)科排名
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書目名稱eCommerce and the Effects of Technology on Taxation讀者反饋
書目名稱eCommerce and the Effects of Technology on Taxation讀者反饋學(xué)科排名
作者: 侵略者 時(shí)間: 2025-3-21 23:03 作者: 浪費(fèi)時(shí)間 時(shí)間: 2025-3-22 02:39 作者: alcohol-abuse 時(shí)間: 2025-3-22 04:49
https://doi.org/10.1007/978-3-031-32408-6rite point at issue is that taxes represent a payment imposed by governments to raise funds. Tax evasion is a form of resistance to mandatory taxation..Tax is a cultural phenomenon. While British income tax represents the vanguard of modern tax, the first known records of tax date back to Ancient Eg作者: adjacent 時(shí)間: 2025-3-22 10:32 作者: Proponent 時(shí)間: 2025-3-22 12:53
https://doi.org/10.1007/978-1-4614-6943-8purposes. With its evolution into the modern Internet it has become globally accessible to hundreds of millions of users. The critical point at issue is a global society’s escalating use of the Internet and its ‘on-line tools’ to execute eCommerce transactions, which are impacting upon trade and tax作者: Proponent 時(shí)間: 2025-3-22 18:36 作者: Cardioplegia 時(shí)間: 2025-3-23 01:01
Modern Literature and the Death of Godal impact eCommerce has had on traditional tax, as well as upon the methods of collecting tax. The USA has initiated a revision of its Sales Tax system in respect of eTransactions and the non-collection of Retail Sales Tax where the retailer does not have a ‘physical presence’ in the consumers’ Stat作者: 管理員 時(shí)間: 2025-3-23 01:24 作者: Mingle 時(shí)間: 2025-3-23 07:02
ard to effective imposition and implementation of eTax on eCommerce. To ‘be’ in the Internet or to transact business in the virtual marketplace has made the virtual world commensurate with the real world. A common perception is that a person cannot be ‘physically present’ within the virtual world or作者: Figate 時(shí)間: 2025-3-23 13:39
https://doi.org/10.1007/978-981-99-1067-0ual world’, especially regarding ‘residence’, ‘source’ and ‘permanent establishment’. The OECD solution was to determine the location of ‘permanent establishment’. However, when ‘load balancing’ was introduced the OECD’s recommendation became immediately redundant. Various domestic laws apply divers作者: 廚師 時(shí)間: 2025-3-23 17:19 作者: 頭盔 時(shí)間: 2025-3-23 21:35
https://doi.org/10.1007/978-1-4471-2101-5ss profits of an enterprise which is resident of another State if that enterprise is conducting business through a ‘permanent establishment’, thereby satisfying a fundamental ‘source’ requirement..‘Permanent establishment’ has become a topical subject pertinent to ‘source-based’ taxation systems app作者: 未成熟 時(shí)間: 2025-3-24 00:48
Materials Forming, Machining and Tribologyultiple sources and two ‘dominant’ causes for generating income..Vogel’s ‘benefit theory’ argues that the country that furnished the majority of benefits pertinent to the generating of income carries the costs of such benefits and should be entitled to exclusive taxation rights as compensation..The 作者: 我就不公正 時(shí)間: 2025-3-24 02:40 作者: obviate 時(shí)間: 2025-3-24 10:09
https://doi.org/10.1007/978-3-030-49749-1tablishment’ prerequisites within the virtual world. This presupposes, ., reassessing concepts such as ‘physical presence’, ‘fixed’, and location of ‘place of business’, as well as utilisation of an agent and that which constitutes an agent..Extensive taxation literature refutes argument for ‘physic作者: Mawkish 時(shí)間: 2025-3-24 13:34
https://doi.org/10.1007/978-3-319-15449-7Cross-border transactions; Defining ‘residence‘ for taxation purposes; EU VAT Directive; Electronic Com作者: TAIN 時(shí)間: 2025-3-24 16:51 作者: 大看臺 時(shí)間: 2025-3-24 22:45
eCommerce and the Effects of Technology on Taxation978-3-319-15449-7Series ISSN 2352-1902 Series E-ISSN 2352-1910 作者: 來自于 時(shí)間: 2025-3-25 02:17 作者: 獨(dú)白 時(shí)間: 2025-3-25 04:54
https://doi.org/10.1057/9780230604841 virtual world is synchronically possible..Such challenges demand that taxing solutions should have the flexibility to adept to the impact of currently unimaginable technological amelioration..It is submitted that VAT’s superior efficiency and potency in the virtual world of cyberspace can be demons作者: 吞下 時(shí)間: 2025-3-25 10:21
https://doi.org/10.1007/978-3-031-32408-6f VAT to more than 130 countries..The technological revolution has compelled a re-examination and ‘reconceptualisation’ of traditional principles of taxation and application, and has engendered the challenge of implementing and enforcing an international taxing regime subject to the authority of int作者: 骯臟 時(shí)間: 2025-3-25 12:58
Modern Literature and the Death of Godl World Conference for the IBM Academy of Technology..Second Life customers include multi-national corporations, ., the World Bank, US Army, Walt Disney, Accenture, Nokia, Intel, Xerox and IBM..Second Life is a significant point at issue in respect of technology and taxation and the argument for VAT作者: 序曲 時(shí)間: 2025-3-25 17:33
https://doi.org/10.1007/978-3-319-24756-4ents should be applied to eCommerce. However, the point at issue is that the Internet will challenge the adequate and effective application of current OECD rules and guidelines, double tax agreements and domestic laws to eCommerce tax issues..Threat of infringement of privacy in the virtual world is作者: Rodent 時(shí)間: 2025-3-25 22:50
of consumption taxes in eCommerce. The point at issue is that tax legislation apropos eCommerce should be cognizant of the credibility of ‘physical presence’ ‘here’ and ‘there’ being synchronically possible within the context of the virtual world of the Internet..Technical terminology such as ‘Telep作者: 假裝是你 時(shí)間: 2025-3-26 02:14 作者: abysmal 時(shí)間: 2025-3-26 08:23 作者: figurine 時(shí)間: 2025-3-26 10:58
https://doi.org/10.1007/978-1-4471-2101-5lication of VAT than to the application of ‘source-based’, or other income tax, principles..While a policy may be perfect in theory, the true test of a policy is in the worth of its practical effectuality.作者: 極少 時(shí)間: 2025-3-26 16:40
Materials Forming, Machining and Tribologyd out’..Implicit to the ‘geographical location’ test is that the ‘specific location’ need not be a specific ‘fixed point’ and a ‘geographical area’ will suffice. The ‘duration’ test requires that an activity is regularly repeated during a certain period of time but there may be interruption in busin作者: 猛然一拉 時(shí)間: 2025-3-26 18:49
https://doi.org/10.1007/978-3-031-56000-2ry point at issue is that the application of traditional concepts and rules defining ‘permanent establishment’ for the purpose of determining ‘source’ in eCommerce, which is continuously evolving, is becoming increasingly obsolescent and ineffectual.作者: 注視 時(shí)間: 2025-3-26 21:56 作者: grieve 時(shí)間: 2025-3-27 02:34
,A Bird’s Eye View, virtual world is synchronically possible..Such challenges demand that taxing solutions should have the flexibility to adept to the impact of currently unimaginable technological amelioration..It is submitted that VAT’s superior efficiency and potency in the virtual world of cyberspace can be demons作者: 出來 時(shí)間: 2025-3-27 06:36
History of Taxf VAT to more than 130 countries..The technological revolution has compelled a re-examination and ‘reconceptualisation’ of traditional principles of taxation and application, and has engendered the challenge of implementing and enforcing an international taxing regime subject to the authority of int作者: 他一致 時(shí)間: 2025-3-27 10:44
Mega Cyber Corporationsl World Conference for the IBM Academy of Technology..Second Life customers include multi-national corporations, ., the World Bank, US Army, Walt Disney, Accenture, Nokia, Intel, Xerox and IBM..Second Life is a significant point at issue in respect of technology and taxation and the argument for VAT作者: FECK 時(shí)間: 2025-3-27 13:56 作者: Assemble 時(shí)間: 2025-3-27 18:18 作者: 色情 時(shí)間: 2025-3-27 22:43 作者: 龍蝦 時(shí)間: 2025-3-28 03:59 作者: Cubicle 時(shí)間: 2025-3-28 10:19 作者: 祝賀 時(shí)間: 2025-3-28 10:35
The Traditional Concept of ‘Source’d out’..Implicit to the ‘geographical location’ test is that the ‘specific location’ need not be a specific ‘fixed point’ and a ‘geographical area’ will suffice. The ‘duration’ test requires that an activity is regularly repeated during a certain period of time but there may be interruption in busin作者: 松果 時(shí)間: 2025-3-28 16:09 作者: 兇兆 時(shí)間: 2025-3-28 18:57
ConclusionI, pages 55–59 of this paper) the ‘physical presence’ of Amazon in the State of New York is deduced by the evidence of an Amazon ‘consumer base’ in the State of New York, and not because ‘physical presence’ of Amazon is either in the Internet or effected by the Internet..The point at issue is that t作者: ANTH 時(shí)間: 2025-3-29 01:21 作者: 展覽 時(shí)間: 2025-3-29 05:30
,A Bird’s Eye View, powered by continuously mutating technology represent the central agenda for the next generation taxing regime. The continuing attempt to impose ‘basic economic laws’ on an environment which defies such laws is a futile exercise..Critical points at issue are: ‘source’; ‘residence’ and the virtual w作者: arabesque 時(shí)間: 2025-3-29 09:58
History of Taxrite point at issue is that taxes represent a payment imposed by governments to raise funds. Tax evasion is a form of resistance to mandatory taxation..Tax is a cultural phenomenon. While British income tax represents the vanguard of modern tax, the first known records of tax date back to Ancient Eg作者: Sciatica 時(shí)間: 2025-3-29 13:15
The OECD and the EUEuropean Union. The establishment of the OECD in 1967 was crucial to global harmonization with regard to international taxation. Furthermore, the OECD is internationally recognised as a forerunner in the issuing of commentary pertinent to eCommerce and the taxing implications of eCommerce..Analogous作者: 假設(shè) 時(shí)間: 2025-3-29 19:15
ARPANETpurposes. With its evolution into the modern Internet it has become globally accessible to hundreds of millions of users. The critical point at issue is a global society’s escalating use of the Internet and its ‘on-line tools’ to execute eCommerce transactions, which are impacting upon trade and tax作者: Banquet 時(shí)間: 2025-3-29 19:54 作者: 擋泥板 時(shí)間: 2025-3-30 03:50
Mega Cyber Corporationsal impact eCommerce has had on traditional tax, as well as upon the methods of collecting tax. The USA has initiated a revision of its Sales Tax system in respect of eTransactions and the non-collection of Retail Sales Tax where the retailer does not have a ‘physical presence’ in the consumers’ Stat作者: Acetaminophen 時(shí)間: 2025-3-30 07:57 作者: AXIS 時(shí)間: 2025-3-30 08:12 作者: 傻瓜 時(shí)間: 2025-3-30 13:53
What Does ‘Residence’ Mean?ual world’, especially regarding ‘residence’, ‘source’ and ‘permanent establishment’. The OECD solution was to determine the location of ‘permanent establishment’. However, when ‘load balancing’ was introduced the OECD’s recommendation became immediately redundant. Various domestic laws apply divers作者: Arthritis 時(shí)間: 2025-3-30 17:22 作者: 戰(zhàn)勝 時(shí)間: 2025-3-30 21:08 作者: 無思維能力 時(shí)間: 2025-3-31 04:29
The Traditional Concept of ‘Source’ultiple sources and two ‘dominant’ causes for generating income..Vogel’s ‘benefit theory’ argues that the country that furnished the majority of benefits pertinent to the generating of income carries the costs of such benefits and should be entitled to exclusive taxation rights as compensation..The 作者: justify 時(shí)間: 2025-3-31 05:20
Defining ‘Source’ Within an eCommerce Context’ ‘Tax and the Internet’ report in 1997, which allowed for greater flexibility in the application of ‘source’ principles to eCommerce is a compelling example of attempts to adapt direct taxation principles to technology. Since its inception the alternative approach has become increasingly superannua作者: Torrid 時(shí)間: 2025-3-31 11:13
