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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What Does ‘Residence’ Mean?ual 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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The Traditional Concept of ‘Source’ultiple 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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Defining ‘Source’ Within an eCommerce Context’ ‘Tax and the Internet’ report in 1997, which allowed for greater flexibility in the application of ‘source’ principles to eCommerce is a compelling example of attempts to adapt direct taxation principles to technology. Since its inception the alternative approach has become increasingly superannua

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