EU VAT Categories and the Digital Economy / Francesco Cannas.

Format:

Book

Author/Creator:

Cannas, Francesco, author.

Language:

English

Subjects (All):

Business enterprises--Technological innovations.

Business enterprises.

Information technology--Economic aspects.

Information technology.

Physical Description:

1 online resource (329 pages)

Edition:

First edition.

Place of Publication:

Torino : G. Giappichelli, [2022]

Summary:

This book explores the challenges and changes brought about by the digital economy on the European Union's Value Added Tax (VAT) system. It provides a comprehensive analysis of how digital advancements are disrupting traditional tax frameworks, with a focus on the implications for VAT categories related to goods and services. The work examines international efforts, including those by the OECD, to address these challenges and proposes solutions to adapt tax systems to the digital age. Aimed at policymakers, legal scholars, and professionals in the field of taxation, this book seeks to offer insights into the evolving landscape of digital taxation. Generated by AI.

Contents:

Cover

Occhiello

Table of contents

I Introduction

II EU VAT and Digital Economy

III Taxable transactions: how the digital economy is challenging the categories of 'good' and 'service'

IV Taxable person: how the sharing economy is challenging the vat category of taxable person (and economic activity)

V Place of supply (of services): issues raised by cloud computing to the place of taxable transactions

VI A new approach to digital economy: conclusions

Bibliography

Volumi pubblicati.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

Description based on print version record.

Includes bibliographical references.

Other Format:

Print version: Cannas, Francesco EU VAT Categories and the Digital Economy - E-Book

ISBN:

9788892169913

8892169912

OCLC:

1336402612