eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution? (Law, Governance and Technology Series Book 22)

This Book Focuses On The Impact Of Technology On Taxation And Deals With The Broad Effect Of Technology On Diverse Taxation Systems. It Addresses The Highly Relevant Etax Issue And Argues That While Vat May Not Be The Ultimate Solution With Regard To Taxing Electronic Commerce, It Can Be Demonstrated To Be The Most Effective Solution To Date. The Book Analyzes The Application And The Effectiveness Of Traditional Income Tax Principles In Contradistinction To Vat Principles. Taking Into Account Rapidly Ameliorating Technology, The Book Next Assesses The Compatibility Between Electronic Commerce And Diverse Systems Of Taxation. Using Case Studies Of Amazon.com And Second Life, As Well As Additional Practical Examples, The Book Demonstrates The Effectiveness Of Vat In Respect Of Electronic Commerce And Ameliorating Technology In The Incalculable And Borderless Realm Of Cyberspace. Dedication -- 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. By Anne Michèle Bardopoulos. Front Matter....Pages i-xxv A Bird’s Eye View....Pages 1-18 Front Matter....Pages 19-19 History of Tax....Pages 21-31 The OECD and the EU....Pages 33-36 Front Matter....Pages 37-37 ARPANET....Pages 39-42 Development of Technology....Pages 43-48 Mega Cyber Corporations....Pages 49-60 Unbounded Technology....Pages 61-70 Is the Virtual World Real?....Pages 71-84 Front Matter....Pages 85-85 What Does ‘Residence’ Mean?....Pages 87-95 Is ‘Residence’ in the Virtual World Possible?....Pages 97-105 Front Matter....Pages 107-107 The Meaning of ‘Source’....Pages 109-113 The Traditional Concept of ‘Source’....Pages 115-129 Defining ‘Source’ Within an eCommerce Context....Pages 131-135 Conclusion....Pages 137-139 Front Matter....Pages 141-141 Introduction....Pages 143-147 Development of VAT and Adoption of VAT in Various Countries & Multistage Tax Methods....Pages 149-159 eCommerce Transactions: OECD Commentary....Pages 161-167 Jurisdictional Analysis....Pages 169-233 VAT Jurisdictions vs. Non-VAT Jurisdictions....Pages 235-237 United States of America....Pages 239-255 Front Matter....Pages 141-141 The Impact of Technology on Taxation & VAT in the Virtual World....Pages 257-281 Front Matter....Pages 283-283 Case Study: Google AdWords....Pages 285-297 Case Study: Software Consultant....Pages 299-317 Case Study: Server Warehousing....Pages 319-333 Front Matter....Pages 335-335 Tax Avoidance and Tax Evasion....Pages 337-341 Transfer Pricing Issues and Concerns....Pages 343-346 Enforceability & Administrative Costs vs. Benefits....Pages 347-348 Various Recommended Solutions....Pages 349-351 Front Matter....Pages 353-353 Is the Allure of VAT Justified?....Pages 355-359 Back Matter....Pages 361-370