VAT in the Digital Era
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VAT in the Digital Era
Unilateral and Multilateral Options for Reform
Xu, Yan
Oxford University Press
12/2023
400
Dura
Inglês
9780198888307
15 a 20 dias
Descrição não disponível.
Part I: Inroduction
1: Yan Xu: VAT in the Digital Era: Responses and Prospects
Part II: Jurisdictional Experiences
2: Edoardo Traversa, Marie Lamensch , and and Elena Masseglia: Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination
3: Robert van Brederode: US Sales Taxes on Cross-Jurisdictional Transactions
4: Yige Zu: China's VAT in the Digitalized Economy
5: Kathryn James: 'Operation Netflix': A Review of Australian Reforms to Apply the Goods and Services Tax to Inbound Cross-border Supplies in the Digital Economy
6: Yumi Nishiyama and Richard Krever: The Digital Economy Challenges to Japanese Consumption Tax
7: Stephanus van Zyl: VAT and Digital Supplies: A South African Perspective
Part III: International Guidance, Lessons and Prospects
8: Rebecca Millar: A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet?
9: Joachim Englisch: Lessons from EU VAT Harmonization
10: Walter Hellerstein: The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience
11: Roderick Cordara: Brexit and VAT
12: Wolfgang Schoen: Some Thoughts on the Relationship between the Destination Based Cash Flow Tax and VAT
13: Reuven S. Avi-Yonah: The Origins of Destination-based Income Taxation: US and International Tax Perspectives
14: Lachlan Wolfers and Philippe Stephanny: The Future of Indirect Taxation in a Digital World
15: Yan Xu and Michael Walpole: The Holy Grail of International Consistency in VAT Administration
1: Yan Xu: VAT in the Digital Era: Responses and Prospects
Part II: Jurisdictional Experiences
2: Edoardo Traversa, Marie Lamensch , and and Elena Masseglia: Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination
3: Robert van Brederode: US Sales Taxes on Cross-Jurisdictional Transactions
4: Yige Zu: China's VAT in the Digitalized Economy
5: Kathryn James: 'Operation Netflix': A Review of Australian Reforms to Apply the Goods and Services Tax to Inbound Cross-border Supplies in the Digital Economy
6: Yumi Nishiyama and Richard Krever: The Digital Economy Challenges to Japanese Consumption Tax
7: Stephanus van Zyl: VAT and Digital Supplies: A South African Perspective
Part III: International Guidance, Lessons and Prospects
8: Rebecca Millar: A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet?
9: Joachim Englisch: Lessons from EU VAT Harmonization
10: Walter Hellerstein: The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience
11: Roderick Cordara: Brexit and VAT
12: Wolfgang Schoen: Some Thoughts on the Relationship between the Destination Based Cash Flow Tax and VAT
13: Reuven S. Avi-Yonah: The Origins of Destination-based Income Taxation: US and International Tax Perspectives
14: Lachlan Wolfers and Philippe Stephanny: The Future of Indirect Taxation in a Digital World
15: Yan Xu and Michael Walpole: The Holy Grail of International Consistency in VAT Administration
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
Part I: Inroduction
1: Yan Xu: VAT in the Digital Era: Responses and Prospects
Part II: Jurisdictional Experiences
2: Edoardo Traversa, Marie Lamensch , and and Elena Masseglia: Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination
3: Robert van Brederode: US Sales Taxes on Cross-Jurisdictional Transactions
4: Yige Zu: China's VAT in the Digitalized Economy
5: Kathryn James: 'Operation Netflix': A Review of Australian Reforms to Apply the Goods and Services Tax to Inbound Cross-border Supplies in the Digital Economy
6: Yumi Nishiyama and Richard Krever: The Digital Economy Challenges to Japanese Consumption Tax
7: Stephanus van Zyl: VAT and Digital Supplies: A South African Perspective
Part III: International Guidance, Lessons and Prospects
8: Rebecca Millar: A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet?
9: Joachim Englisch: Lessons from EU VAT Harmonization
10: Walter Hellerstein: The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience
11: Roderick Cordara: Brexit and VAT
12: Wolfgang Schoen: Some Thoughts on the Relationship between the Destination Based Cash Flow Tax and VAT
13: Reuven S. Avi-Yonah: The Origins of Destination-based Income Taxation: US and International Tax Perspectives
14: Lachlan Wolfers and Philippe Stephanny: The Future of Indirect Taxation in a Digital World
15: Yan Xu and Michael Walpole: The Holy Grail of International Consistency in VAT Administration
1: Yan Xu: VAT in the Digital Era: Responses and Prospects
Part II: Jurisdictional Experiences
2: Edoardo Traversa, Marie Lamensch , and and Elena Masseglia: Digital Supplies in a Cross-border Context: the EU Perspective on VAT Coordination
3: Robert van Brederode: US Sales Taxes on Cross-Jurisdictional Transactions
4: Yige Zu: China's VAT in the Digitalized Economy
5: Kathryn James: 'Operation Netflix': A Review of Australian Reforms to Apply the Goods and Services Tax to Inbound Cross-border Supplies in the Digital Economy
6: Yumi Nishiyama and Richard Krever: The Digital Economy Challenges to Japanese Consumption Tax
7: Stephanus van Zyl: VAT and Digital Supplies: A South African Perspective
Part III: International Guidance, Lessons and Prospects
8: Rebecca Millar: A 'Model Framework' for Applying Consumption Taxes to International Services and Intangibles: Are We There Yet?
9: Joachim Englisch: Lessons from EU VAT Harmonization
10: Walter Hellerstein: The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience
11: Roderick Cordara: Brexit and VAT
12: Wolfgang Schoen: Some Thoughts on the Relationship between the Destination Based Cash Flow Tax and VAT
13: Reuven S. Avi-Yonah: The Origins of Destination-based Income Taxation: US and International Tax Perspectives
14: Lachlan Wolfers and Philippe Stephanny: The Future of Indirect Taxation in a Digital World
15: Yan Xu and Michael Walpole: The Holy Grail of International Consistency in VAT Administration
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
