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

松果

兇兆

ConclusionI, pages 55–59 of this paper) the ‘physical presence’ of Amazon in the State of New York is deduced by the evidence of an Amazon ‘consumer base’ in the State of New York, and not because ‘physical presence’ of Amazon is either in the Internet or effected by the Internet..The point at issue is that t

ANTH

展覽

,A Bird’s Eye View, powered by continuously mutating technology represent the central agenda for the next generation taxing regime. The continuing attempt to impose ‘basic economic laws’ on an environment which defies such laws is a futile exercise..Critical points at issue are: ‘source’; ‘residence’ and the virtual w

arabesque

History of Taxrite point at issue is that taxes represent a payment imposed by governments to raise funds. Tax evasion is a form of resistance to mandatory taxation..Tax is a cultural phenomenon. While British income tax represents the vanguard of modern tax, the first known records of tax date back to Ancient Eg

Sciatica

The OECD and the EUEuropean Union. The establishment of the OECD in 1967 was crucial to global harmonization with regard to international taxation. Furthermore, the OECD is internationally recognised as a forerunner in the issuing of commentary pertinent to eCommerce and the taxing implications of eCommerce..Analogous

假設(shè)

ARPANETpurposes. With its evolution into the modern Internet it has become globally accessible to hundreds of millions of users. The critical point at issue is a global society’s escalating use of the Internet and its ‘on-line tools’ to execute eCommerce transactions, which are impacting upon trade and tax

Banquet

擋泥板

Mega Cyber Corporationsal impact eCommerce has had on traditional tax, as well as upon the methods of collecting tax. The USA has initiated a revision of its Sales Tax system in respect of eTransactions and the non-collection of Retail Sales Tax where the retailer does not have a ‘physical presence’ in the consumers’ Stat

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