Titlebook: eCommerce and the Effects of Technology on Taxation; Could VAT be the eTa Anne Michèle Bardopoulos Book 2015 Springer International Publish

獨(dú)白

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

吞下

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

骯臟

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

序曲

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

Rodent

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

假裝是你

abysmal

figurine

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.

極少

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

猛然一拉

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.