LEADER 03985nam 2200565 i 4500001 ssj0002163624 003 WaSeSS 005 20230712221457.0 006 m d 007 cr n 008 160122t20152015ne a sb 000 0 eng d 010 2016380327 020 9789087223458 (print) 020 9087223455 (print) 020 |z9789087223465 (eBook) 035 (WaSeSS)ssj0002163624 040 ERASA |beng |cERASA |dDLC |dWaSeSS 042 lccopycat 043 e------ 049 EREENEHH 050 00 KJE7285 |b.L365 2015 072 7 K |2lcco 082 04 349.497 100 1 Lamensch, Marie. |?UNAUTHORIZED 245 10 European value added tax in the digital era |h[electronic resource] : |ba critical analysis and proposals for reform / |cMarie Lamensch. 260 Amsterdam : |bIBFD Publications, |c[2015] 300 xvi, 426 pages : |billustrations ; |c24 cm. 490 1 IBFD doctoral series, |v1570-7164 ; |vvolume 36 500 "NUR 826"--Title page verso. 500 Originally presented as the author's thesis (Ph.D.)--Vrije Universiteit Brussel, 2014. 504 Includes bibliographical references (page 361-426). 506 Available only to authorized users. 520 8 The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital economy" offers great opportunities to suppliers and consumers, it also raises unprecedented challenges in the collection of value added taxes, particularly because of the intangible nature of online supplies, the relative anonymity of Internet users and the borderless nature of the e-marketplace. This book assesses the practical feasibility of existing EU VAT provisions on "electronically supplied services" and tests their compliance with the widely acknowledged OECD "Ottawa Taxation Framework" and the constitutional principle of non-discrimination as embedded in international and European economic law. It reveals major flaws in EU VAT legislation and the underlying OECD benchmark, given that both assume that online suppliers are able to carry out transaction-based verifications of the status and location of their customers in the same way as traditional suppliers. After discussing possible sources of inspiration for reforming the EU VAT treatment of online supplies (including the OECD "International VAT/GST Guidelines", the 2014 BEPS report on the "Challenges of the Digital Economy" and the recent European Commission Communication on a Digital Single Market Strategy for Europe), innovative and practical proposals are made on possible technology-based mechanisms that could be used in the future for the correct assessment and collection of value added tax on online supplies -- |cSource other than Library of Congress. 538 Mode of access: World Wide Web 650 0 Value-added tax |xLaw and legislation |zEuropean Union countries. |=^A1407699 650 0 Electronic commerce. |=^A381307 650 0 Information technology |xEconomic aspects. |=^A218514 655 0 Electronic books. |=^A491897 830 0 Doctoral series ; |vv. 36. |?UNAUTHORIZED 856 40 |zFull text available from Ebook Central - Academic Complete |uhttps://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=30459281 947 (OCoLC)935690761 947 (OCoLC)ocn935690761 949 CLICK ON WEB ADDRESS |wASIS |hJOYNER188 949 CLICK ON WEB ADDRESS |wASIS |hHSL77 949 CLICK ON WEB ADDRESS |wASIS |hJMUSIC60 596 1 3 4 998 6175810