000			01709cam a22002655i 4500
001			21819306
005			20260108071038.0
008			150330s2015 gw |||| o |||| 0|eng
020			_a9783319154480
082	0	4	_a343.04 BAR
100	1		_aBardopoulos, Anne Michèle
245	1	0	_aeCommerce and the effects of technology on taxation : _bcould VAT be the eTax solution? / _cby Anne Michèle Bardopoulos.
250			_a1st ed.
264		1	_aLondon : _bSpringer, _c2015.
300			_axxv, 370 p. : _bill. ; _c23 cm.
505	0		_aDedication -- Acknowledgements -- Preface -- Classified Guide To The Paper -- Introductory Chapter -- Part I - History Of Taxation And Development Of Globalisation -- Part II: Internet, Ecommerce, Servers And ISPS -- Part III: Defining 'Residence' For Taxation Purposes -- Part IV: Defining 'Source' For Taxation Purposes -- Part V: Value Added Taxation -- Part VI: Practical Examples -- Part VII: Other Taxing Issues Emanating From Ecommerce -- Part VIII: Conclusion And Opinion Advocated With Regard To The Etax Solution -- Appendix -- Appendix I - Jurisdictional Analysis -- Appendix II - Table 1 As Set Out In HMRC Electronically Supplied Services: A Guide To Interpretation Which Is Taken From Annex L Of The EU Vat On E-Commerce Directive (2002/38/EC) -- Appendix III - Table 2 As Set Out In HMRC Electronically Supplied Services: A Guide To Interpretation Which Is Taken From Annex L Of The EU Vat On E-Commerce Directive (2002/38/EC) -- Index.
650		0	_aCommercial law.
650		0	_aComputers.
650		0	_aLaw and legislation.
650		0	_aLaw _xPhilosophy.
650		0	_aLaw.
650		0	_aPublic finance.
650		0	_aTax laws.
942			_2ddc _cBK
999			_c112282 _d112282