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Taxable Supplies and Their Consideration in European VAT: With Selected Examples of the Digital Economy

This book provides an analysis of the application of basic concepts of the European value added tax system to transactions in the digital economy.
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Title:

Taxable Supplies and Their Consideration in European VAT

Subtitle:

With Selected Examples of the Digital Economy

Series:

Volume 46 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-500-1

Type of publication:

Print book

Number of pages:

288

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Print
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Title:

Taxable Supplies and Their Consideration in European VAT

Subtitle:

With Selected Examples of the Digital Economy

Series:

Volume 46 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-498-1

Type of publication:

eBook in ePub format

Number of pages:

288

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: ePub
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Title:

Taxable Supplies and Their Consideration in European VAT

Subtitle:

With Selected Examples of the Digital Economy

Series:

Volume 46 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-499-8

Type of publication:

eBook in PDF format

Number of pages:

288

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: PDF
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Title:

Taxable Supplies and Their Consideration in European VAT

Subtitle:

With Selected Examples of the Digital Economy

Series:

Volume 46 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

978-90-8722-500-1

Type of publication:

Online book

Number of pages:

288

Terms:

Up to 5 users. View purchase information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Online Book
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Taxable Supplies and Their Consideration in European VAT: With Selected Examples of the Digital Economy
Winner of the 2018 Maurice Lauré Prize awarded by the International Fiscal Association (IFA).
 
Why this book?
The current economy is changing. Not only the intensively researched phenomenon of globalization but also digitalization, as well as Information and Communication Technology, is becoming more and more influential. As a result, completely new business models based on technology have emerged. However, ensuring effective taxation of the digital economy presents challenges, one of the major concerns being how to administer the VAT system for digital transactions. Nevertheless, before answering how VAT should be applied in the digital economy, the question must be posed whether specific transactions through virtual channels should be subject to VAT at all.
 
This book provides an analysis of the application of basic concepts of the present European VAT system to transactions in the digital economy, therefore aiming to measure how well or poorly these transactions are captured. It examines whether the current VAT system has any impact on the growth of the digital economy, i.e. whether it stimulates or hinders digital transactions. Furthermore, by comparing transactions in the digital economy with transactions in the traditional economy, potential privileges or discriminations can be underlined. Finally, the book tackles the important issue of assessing whether amendments to the current rules are necessary to deal with the challenges of the digital economy. To answer this question, the author takes into account the development of jurisprudence by the Court of Justice of the European Union and relevant literature in this field.

 

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This book is part of the IBFD Doctoral Series
 
Author(s)
Dr Jasmin Kollmann holds a Master of Laws degree (Mag. iur.) and a Bachelor's degree in Sinology from University of Vienna. She also holds a Bachelor's degree in Business Administration from the WU in Vienna, where she successfully completed her doctoral studies (Dr. iur.) in December 2016. Currently, she works as a senior consultant for EY in Munich. Dr Kollmann won the Maurice Lauré Prize 2018 for this dissertation.
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