Value Added Tax and the Digita

Marie Lamensch; Edoardo Traversa; Servaas Van Thiel

ISBN 10: 9041166122 / ISBN 13: 9789041166128

Edité par Wolters Kluwer, 2015

Item in good condition. Textbooks may not include supplemental items i.e. CDs, access codes etc. N° de réf. du vendeur 00102602118

Synopsis :

A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue offi cials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fi ght against e-commerce fraud, and simplifi cation of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of: - the digital 'fixed establishment'; - businesses as tax collectors; - auditing under MOSS; - Internet search engines; - virtual currencies (such as bitcoins); - cloud computing; and - technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed. Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a 'must' for all public and private sector professionals concerned with VAT.

Présentation de l'éditeur: A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident. Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue offi cials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fi ght against e-commerce fraud, and simplifi cation of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of: - the digital 'fixed establishment'; - businesses as tax collectors; - auditing under MOSS; - Internet search engines; - virtual currencies (such as bitcoins); - cloud computing; and - technology-based solutions for the assessment and collection of VAT on online supplies. Relevant EU legislation is annexed. Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a 'must' for all public and private sector professionals concerned with VAT.

Détails bibliographiques

Titre : Value Added Tax and the Digita
Éditeur : Wolters Kluwer
Date d'édition : 2015
Reliure : Couverture rigide
Etat : Good