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

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https://doi.org/10.1007/978-981-99-1067-0ual world’, especially regarding ‘residence’, ‘source’ and ‘permanent establishment’. The OECD solution was to determine the location of ‘permanent establishment’. However, when ‘load balancing’ was introduced the OECD’s recommendation became immediately redundant. Various domestic laws apply divers

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https://doi.org/10.1007/978-1-4471-2101-5ss profits of an enterprise which is resident of another State if that enterprise is conducting business through a ‘permanent establishment’, thereby satisfying a fundamental ‘source’ requirement..‘Permanent establishment’ has become a topical subject pertinent to ‘source-based’ taxation systems app

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Materials Forming, Machining and Tribologyultiple sources and two ‘dominant’ causes for generating income..Vogel’s ‘benefit theory’ argues that the country that furnished the majority of benefits pertinent to the generating of income carries the costs of such benefits and should be entitled to exclusive taxation rights as compensation..The

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https://doi.org/10.1007/978-3-030-49749-1tablishment’ prerequisites within the virtual world. This presupposes, ., reassessing concepts such as ‘physical presence’, ‘fixed’, and location of ‘place of business’, as well as utilisation of an agent and that which constitutes an agent..Extensive taxation literature refutes argument for ‘physic

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https://doi.org/10.1007/978-3-319-15449-7Cross-border transactions; Defining ‘residence‘ for taxation purposes; EU VAT Directive; Electronic Com

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eCommerce and the Effects of Technology on Taxation978-3-319-15449-7Series ISSN 2352-1902 Series E-ISSN 2352-1910

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