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© 2015

eCommerce and the Effects of Technology on Taxation

Could VAT be the eTax Solution?

Benefits

  • Proves that VAT is more compatible within eCommerce than income tax without the need of a complete overhaul of the VAT principles

  • Explains the importance of understanding technology in order to best manage tax and eCommerce

  • Demonstrates how VAT as an eTax solution can be applied effectively when transacting with the USA

Book

Part of the Law, Governance and Technology Series book series (LGTS, volume 22)

Table of contents

  1. Front Matter
    Pages i-xxv
  2. Anne Michèle Bardopoulos
    Pages 1-18
  3. History of Taxation and Development of Globalisation

    1. Front Matter
      Pages 19-19
    2. Anne Michèle Bardopoulos
      Pages 21-31
    3. Anne Michèle Bardopoulos
      Pages 33-36
  4. Internet, Ecommerce, Servers and ISPS

    1. Front Matter
      Pages 37-37
    2. Anne Michèle Bardopoulos
      Pages 39-42
    3. Anne Michèle Bardopoulos
      Pages 43-48
    4. Anne Michèle Bardopoulos
      Pages 49-60
    5. Anne Michèle Bardopoulos
      Pages 61-70
    6. Anne Michèle Bardopoulos
      Pages 71-84
  5. Defining ‘Residence’ for Taxation Purposes

    1. Front Matter
      Pages 85-85
    2. Anne Michèle Bardopoulos
      Pages 87-95
    3. Anne Michèle Bardopoulos
      Pages 97-105
  6. Defining ‘Source’ for Taxation Purposes

    1. Front Matter
      Pages 107-107
    2. Anne Michèle Bardopoulos
      Pages 109-113
    3. Anne Michèle Bardopoulos
      Pages 115-129
    4. Anne Michèle Bardopoulos
      Pages 131-135
    5. Anne Michèle Bardopoulos
      Pages 137-139
  7. Value Added Taxation

    1. Front Matter
      Pages 141-141

About this book

Introduction

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.

Keywords

Cross-border transactions Defining 'residence' for taxation purposes EU VAT Directive Electronic Commerce (eCommerce) European Union VAT law GST Legislation History of Taxation History of the internet OECD and its Development Tax avoidance / tax evasion Taxing issues emanating from Ecommerce The rise of VAT Traditional definitions of transfer pricing Value-Added Tax (VAT / GST) Virtual word versus physical world

Authors and affiliations

  1. 1.University of Cape TownSouth Africa

Bibliographic information

Industry Sectors
Law