eCommerce and the Effects of Technology on Taxation

eCommerce and the Effects of Technology on Taxation
Author: Anne Michèle Bardopoulos
Publsiher: Springer
Total Pages: 370
Release: 2015-03-31
ISBN: 3319154494
Category: Law
Language: EN, FR, DE, ES & NL

eCommerce and the Effects of Technology on Taxation Book Excerpt:

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.

UAE

UAE
Author: Melodena Stephens Balakrishnan,Immanuel Azaad Moonesar,Raed Awamleh,Rhys Rowland-Jones
Publsiher: Emerald Group Publishing
Total Pages: 391
Release: 2017
ISBN: 1787147150
Category: Political planning
Language: EN, FR, DE, ES & NL

UAE Book Excerpt:

Public policy is a set of principles used to uphold the well-being of citizens. These principles are often unwritten and form the basis of social laws. This book focuses on 'unlocking the black box of UAE Public Policy'. It presents several cases that give an insight into the UAE leadership, the areas the government has prioritized and how these fold into UAE Vision 2021. Viewpoints on provoking topics by thought leaders like Her Excellency Sheikha Lubna bint Khalid Al Qasimi, UAE Cabinet Member and UAE Minister of State for Tolerance; Fadi Ghandour, Co-Founder and Vice Chairman of Aramex and Managing Partner, Wamda Capital and Christopher M. Schroeder, Venture Investor and Author.Under the leadership of His Highness Sheikh Mohammed bin Rashid Al Maktoum, Prime Minister and Vice President of UAE and Ruler of Dubai, Dubai has grown from a tiny village by a creek to a globally recognized megapolis. Through these cases, you will get a glimpse of strategic decisions taken by His Highness Sheikh Mohammed and how these decisions taken by the UAE Government have led to the creation of one of the most connected cities and competitive countries in the world.The book is divided into six sections: Government leadership, national competitive advantage, social and sustainable development, national human capital development, entrepreneurship and government systems. The UAE 2021 Vision aims for UAE to be one of the top 10 countries in the world. The future focus for UAE is to increase competitiveness in foreign markets especially looking at trade, entrepreneurship and focusing on seven high-value adding innovation sectors like renewable energy, transport, education, health, technology, water, and space. One of the challenges this resource-rich country has had is moving away from oil dependency. By 2016, oil formed less than 30% of the UAE GDP, and the plan is to have a 20% dependency by 2021. The book covers a variety of cases that address many of these issues.This book can be used to teach public policy and help international industry leaders and academics understand the context of UAE and the role it plays in the global arena. This project is a series by the Academy of International Business - MENA chapter, supported by the Mohammed Bin Rashid School of Government, Dubai.For more information on AIB- MENA, go to:http://www.uowdubai.ac.ae/aib

Tax Cuts and Jobs Act Conference Report to Accompany H R 1

Tax Cuts and Jobs Act  Conference Report to Accompany H R  1
Author: Congress (U S Joint Committee on Taxat,Congress (U.S.), Joint Committee on Taxation
Publsiher: Government Printing Office
Total Pages: 680
Release: 2018-01-08
ISBN: 9780160944024
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Tax Cuts and Jobs Act Conference Report to Accompany H R 1 Book Excerpt:

In this report, you will find guidance about the tax rate reform legislation for working American taxpayer citizens that file Federal individual tax returns. This report outlines modifications for taxable years 2018 through 2025. Populations covered are married individuals filing joint returns and surviving spouses, head of households, unmarried individuals other than surviving spouses and heads of households, married individuals filing separate returns, estates and trusts, and more. Additionally, you will find specific tax rate information and criteria relating to deductions for qualified business income, simplification and reform of family and individual tax credits including child tax credit and new family credit, credit for elderly and permanently disabled, repeal of credit for plug-in electric drive motor vehicles, modification of deduction for home mortgage interest, modifications to the deduction for charitable contributions, reform of American opportunity tax credit and repeal of lifetime learning credit, reforms to discharge of certain student loan indebtness, repeal of deduction for student loan interest and qualified tuition and related expenses, reduction in corporate tax rate, and much more. Adult American citizens required to file Federal income taxes, small businesses and corporation owners and staff, certified public accountants, tax professionals including tax advisors and preparers, payroll staff, IRS officials and agents, members of Congress, and charitable organizations may be interested in this legislation. Students pursuing coursework in tax preparation, business accounting, tax advisory, and public finance courses may find this primary source legislation helpful for research papers and testing requirements. Related products: H.R. 1, To Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018, Title A, Individual Tax Reform produced by U.S. Senate with Amendments specifically to the repeal of sections with amendments for the Internal Revenue Code of 1986 is available here: https://bookstore.gpo.gov/products/hr-1-individual-tax-reform Jobs & Employment resources collection here:https://bookstore.gpo.gov/catalog/jobs-employment Taxes, Audits & Accounting collection here:https://bookstore.gpo.gov/catalog/taxes-audits-accounting

Global Explanation of Public Law 115 97

Global Explanation of Public Law 115 97
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 2022
ISBN: 9780160949975
Category: Electronic Book
Language: EN, FR, DE, ES & NL

Global Explanation of Public Law 115 97 Book Excerpt:

Global Perspectives on E commerce Taxation Law

Global Perspectives on E commerce Taxation Law
Author: Subhajit Basu
Publsiher: Ashgate Publishing, Ltd.
Total Pages: 333
Release: 2007-01-01
ISBN: 9780754647317
Category: Law
Language: EN, FR, DE, ES & NL

Global Perspectives on E commerce Taxation Law Book Excerpt:

This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field.

Web Technologies for Commerce and Services Online

Web Technologies for Commerce and Services Online
Author: Khosrow-Pour, D.B.A., Mehdi
Publsiher: IGI Global
Total Pages: 392
Release: 2007-12-31
ISBN: 1599048248
Category: Computers
Language: EN, FR, DE, ES & NL

Web Technologies for Commerce and Services Online Book Excerpt:

Through the last decade, Internet technologies such as electronic commerce have experienced exponential growth, and emerging issues surrounding this phenomenon have necessitated the amassment of research on the cognitive impact of electronic commerce technologies around the world. Web Technologies for Commerce and Services Online delivers a global perspective on the influence of electronic commerce on organizational behavior, development, and management in organizations, discussing issues such as information security; strategic management of electronic commerce; organizational learning; business process management; mediated enterprises; and electronic marketplaces. With the new insights it delivers on this rapidly evolving technological and commercial domain, this incisive reference will prove an essential addition to library collections worldwide.

Essays on Regional Economic Development

Essays on Regional Economic Development
Author: Greg Coombs
Publsiher: Wakefield Press
Total Pages: 365
Release: 2001
ISBN: 9781862545397
Category: Australia
Language: EN, FR, DE, ES & NL

Essays on Regional Economic Development Book Excerpt:

There is no doubt that globalisation is a major external influence on small regions. These essays show how small regions need not be passive players, swept away on the current of change - that there are actions that can be taken to navigate a path and ride the currents to prosperity.

International Trade and Business Law Annual

International Trade and Business Law Annual
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 2001
ISBN: 1928374650XXX
Category: Commercial law
Language: EN, FR, DE, ES & NL

International Trade and Business Law Annual Book Excerpt:

Encyclopedia of Information Science and Technology Fourth Edition

Encyclopedia of Information Science and Technology  Fourth Edition
Author: Khosrow-Pour, D.B.A., Mehdi
Publsiher: IGI Global
Total Pages: 8104
Release: 2017-06-20
ISBN: 1522522565
Category: Computers
Language: EN, FR, DE, ES & NL

Encyclopedia of Information Science and Technology Fourth Edition Book Excerpt:

In recent years, our world has experienced a profound shift and progression in available computing and knowledge sharing innovations. These emerging advancements have developed at a rapid pace, disseminating into and affecting numerous aspects of contemporary society. This has created a pivotal need for an innovative compendium encompassing the latest trends, concepts, and issues surrounding this relevant discipline area. During the past 15 years, the Encyclopedia of Information Science and Technology has become recognized as one of the landmark sources of the latest knowledge and discoveries in this discipline. The Encyclopedia of Information Science and Technology, Fourth Edition is a 10-volume set which includes 705 original and previously unpublished research articles covering a full range of perspectives, applications, and techniques contributed by thousands of experts and researchers from around the globe. This authoritative encyclopedia is an all-encompassing, well-established reference source that is ideally designed to disseminate the most forward-thinking and diverse research findings. With critical perspectives on the impact of information science management and new technologies in modern settings, including but not limited to computer science, education, healthcare, government, engineering, business, and natural and physical sciences, it is a pivotal and relevant source of knowledge that will benefit every professional within the field of information science and technology and is an invaluable addition to every academic and corporate library.

Global E Commerce Business Law Handbook Volume 1 United States

Global E Commerce Business Law Handbook Volume 1 United States
Author: IBP USA
Publsiher: Lulu.com
Total Pages: 266
Release: 2009-03-20
ISBN: 1438719396
Category: Business & Economics
Language: EN, FR, DE, ES & NL

Global E Commerce Business Law Handbook Volume 1 United States Book Excerpt:

Global E-Commerce Business Law Handbook - Strategic Information and Basic Laws

US E Commerce Business Guide Volume 1 Strategic Information and Basic Regulations

US E Commerce Business Guide Volume 1 Strategic Information and Basic Regulations
Author: IBP, Inc.
Publsiher: Lulu.com
Total Pages: 300
Release: 2007-02-07
ISBN: 1433055759
Category: Business & Economics
Language: EN, FR, DE, ES & NL

US E Commerce Business Guide Volume 1 Strategic Information and Basic Regulations Book Excerpt:

US E-Commerce Business Guide

US E Commerce Business Law Handbook Volume 1 Strategic Information and Basic Regulations

US E Commerce Business Law Handbook Volume 1 Strategic Information and Basic Regulations
Author: IBP, Inc.
Publsiher: Lulu.com
Total Pages: 266
Release: 2009-03-30
ISBN: 1438754124
Category: Business & Economics
Language: EN, FR, DE, ES & NL

US E Commerce Business Law Handbook Volume 1 Strategic Information and Basic Regulations Book Excerpt:

US E-Commerce Business Law Handbook - Strategic Informtion and Basic Laws

United States Internet E Commerce Investment and Business Guide Volume 1 Strategic Practical Information Regulations

United States Internet  E Commerce Investment and Business Guide Volume 1 Strategic  Practical Information  Regulations
Author: IBP, Inc.
Publsiher: Lulu.com
Total Pages: 300
Release: 2007-02-07
ISBN: 1433052520
Category: Business & Economics
Language: EN, FR, DE, ES & NL

United States Internet E Commerce Investment and Business Guide Volume 1 Strategic Practical Information Regulations Book Excerpt:

US Internet and E-Commerce Investment and Business Guide - Strategic and Practical Information: Regulations and Opportunities

Berkeley Technology Law Journal

Berkeley Technology Law Journal
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 2001
ISBN: 1928374650XXX
Category: Law reviews
Language: EN, FR, DE, ES & NL

Berkeley Technology Law Journal Book Excerpt:

Global Trends in VAT GST and Direct Taxation

Global Trends in VAT GST and Direct Taxation
Author: Sebastian Pfeiffer,Marlies Ursprung-Steindl
Publsiher: Linde Verlag GmbH
Total Pages: 764
Release: 2015-08-11
ISBN: 3709406897
Category: Law
Language: EN, FR, DE, ES & NL

Global Trends in VAT GST and Direct Taxation Book Excerpt:

Recent developments in direct taxes and VAT/GST Taxes – in general – have become the topic of broad legal and policy discussions. VAT and GST are often said to be the fiscal success story of the 20th century, as almost all developed countries levy VAT or GST or similar all-encompassing broad-based consumption taxes. Global trends in direct taxes are visible at the level of international players, such as the OECD. Due to the OECD’s BEPS project, national tax systems are being significantly modified. This book aims at identifying and discussing the current global trends in both VAT/GST and direct taxes. In daily practice, VAT/GST and direct taxes should be regarded simultaneously. Therefore, the Master’s theses contained in this book deal with and highlight numerous issues, challenges and opportunities found in both direct taxes and in the VAT/GST area, ranging from nexus in direct taxes and VAT/GST, recent developments in certain policy areas, the definition of taxable persons, tax abuse, non-discrimination rules, charities, transfer pricing, European State aid, immovable property, share deals etc. While the construction of VAT/GST and direct taxes differs, both taxes have similarities. The contributions in this book make a legal comparison of the recent developments in direct taxes and VAT/GST in the relevant fields, provide an analysis of the similarities and differences of the two taxation systems and highlight global trends in taxation.

The Internet Encyclopedia

The Internet Encyclopedia
Author: Hossein Bidgoli
Publsiher: John Wiley & Sons
Total Pages: 880
Release: 2004
ISBN: 9780471222026
Category: Computers
Language: EN, FR, DE, ES & NL

The Internet Encyclopedia Book Excerpt:

The Internet Encyclopedia in a 3-volume reference work on the internet as a business tool, IT platform, and communications and commerce medium.

Rethinking EU VAT for P2P Distribution

Rethinking EU VAT for P2P Distribution
Author: Cristina Trenta
Publsiher: Kluwer Law International B.V.
Total Pages: 362
Release: 2015-09-24
ISBN: 9041161457
Category: Law
Language: EN, FR, DE, ES & NL

Rethinking EU VAT for P2P Distribution Book Excerpt:

Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets. This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include: - centralized and decentralized P2P networks; - free-riding problems; - identifying actors in P2P networks for VAT purposes; - P2P and place of supply; and - pros and cons of integrating P2P with taxation regimes and especially VAT systems. The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.

Current Law Index

Current Law Index
Author: Anonim
Publsiher: Unknown
Total Pages: 135
Release: 2002
ISBN: 1928374650XXX
Category: Law
Language: EN, FR, DE, ES & NL

Current Law Index Book Excerpt:

Inzell Lectures on Orthogonal Polynomials

Inzell Lectures on Orthogonal Polynomials
Author: Wolfgang zu Castell
Publsiher: Nova Publishers
Total Pages: 199
Release: 2005
ISBN: 9781594541087
Category: Mathematics
Language: EN, FR, DE, ES & NL

Inzell Lectures on Orthogonal Polynomials Book Excerpt:

Based on the success of Fourier analysis and Hilbert space theory, orthogonal expansions undoubtedly count as fundamental concepts of mathematical analysis. Along with the need for highly involved functions systems having special properties and analysis on more complicated domains, harmonic analysis has steadily increased its importance in modern mathematical analysis. Deep connections between harmonic analysis and the theory of special functions have been discovered comparatively late, but since then have been exploited in many directions. The Inzell Lectures focus on the interrelation between orthogonal polynomials and harmonic analysis.

Encyclopedia of Developing Regional Communities with Information and Communication Technology

Encyclopedia of Developing Regional Communities with Information and Communication Technology
Author: Marshall, Stewart,Taylor, Wal,Yu, Xinghuo
Publsiher: IGI Global
Total Pages: 804
Release: 2005-06-30
ISBN: 1591407915
Category: Education
Language: EN, FR, DE, ES & NL

Encyclopedia of Developing Regional Communities with Information and Communication Technology Book Excerpt:

"This encyclopedia provides a thorough examination of concepts, technologies, policies, training, and applications of ICT in support of economic and regional developments around the globe"--Provided by publisher.