首页 >
税务 >
国际 >
VAT/ GST in a Global Digital Economy

VAT/ GST in a Global Digital Economy

作者： Michael Lang; Ine Lejeune
出版商： Kluwer Law International
ISBN: 9789041159526
出版时间 August 2015
规格： Hardback , 256 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,274.10

￥1,235.88 Save ￥38.22 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
Indirect taxation is increasing in prominence worldwide. In times of international company tax competition, such forms of indirect taxation as value added tax (VAT) and goods and services taxes (GST) are particularly advantageous as sources of tax revenue on account of their broad base and non-distortion of competition in the chain of companies. In addition, the far-reaching changes in tax regimes wrought by these shifts are happening in direct parallel with the equally transformative digitalization of the economy, creating unprecedented difficulties for tax authorities worldwide and also for lawyers who must combine knowledge of the intricacies of indirect taxation with ever-changing digital ways of conducting business.

In frame of a research project conducted and built on the presentations by renowned experts at a conference organized by the Institute for Austrian and International Tax Law in cooperation with PWC and Lawsquare in 2014, this book sheds clear light on the problems and opportunities of VAT/GST regimes in relation to the digital economy. Among the topics and issues covered are the following: ;
- VAT collection and compliance in the digital economy;
- VAT issues for intermediated delivery and third-party billing;
- treatment of digital products and e-services under VAT;
- characterization of “cryptocurrencies” for VAT/GST purposes;
- dispute resolution and prevention; and
- administrative cooperation.
Combining research on experience gained so far with steps towards a framework that will increase the effectiveness of VAT/GST regimes in relation to the digital economy, this essential volume on a major and growing trend in tax regimes everywhere is sure to be of exceptional value to tax authorities and practitioners as well as corporate counsel.
Editors.

Contributors.

Preface.

List of Figures and Table.

CHAPTER 1 The New Models of the Digital Economy and New Challenges for VAT Systems Francesco Cannas.

CHAPTER 2A The Treatment of ‘Digital Products’ and Other ‘E-Services’ under VAT Marie Lamensch

CHAPTER 2B Comments on Chapter 2: View of the Court of Justice on Rates and Neutrality: Ruling in K Oy Ine Lejeune

CHAPTER 3 VAT and Virtual Reality: How Should Cryptocurrencies Be Treated for VAT Purposes? Oskar Henkow

CHAPTER 4A Intermediated Delivery and Third-Party Billing: Implications for the Operation of VAT Systems around the World Sophie Claessens & Tom Corbett

CHAPTER 4B Comments on the Discussion of Article 9a of Implementing Regulation 1042/2013 Duy Nguyen

CHAPTER 5 Exploring the Potential Linkages Between Income Taxes and VAT in a Digital Global Economy Walter Hellerstein

CHAPTER 6 VAT Collection and Compliance in the Digital Economy: Challenges and Opportunities Christophe Waerzeggers

CHAPTER 7A Digital Economy International Administrative Cooperation and Exchange of Information in the Area of VATThomas Ecker

CHAPTER 7B International Administrative Cooperation and Exchange of Information in the Area of VAT Björn Westberg

CHAPTER 7C Digital Economy: International Administrative Cooperation and Exchange of Information in the Area of VAT – EU Perspective Costantino Lanza

CHAPTER 8 Looking Ahead: Potential Solutions and the Framework to Make Them Work Rebecca Millar

CHAPTER 9 Conclusions: The Future of VAT in a Digital Global Economy – Innovation versus Taxation Ine Lejeune & Sophie Claessens

Index.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

VAT/ GST in a Global Digital Economy

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

VAT/ GST in a Global Digital Economy

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title