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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.
O presente livro apresenta o resultado das pesquisas realizadas pelo Grupo de Trabalho "Transparência e Cidadania Fiscal no século XXI", do NEF/FGV, ao longo do primeiro semestre de 2022, cujo principal objetivo é ampliar o horizonte dos debates em matéria tributária, trazendo para o cerne de suas investigações reflexões acerca da legitimidade das relações tributárias entre Es-tado e Sociedade a partir do ideal democrático da sociedade pós-moderna.
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Esta obra é fruto da tese com a qual o autor obteve o título de Doutor em Direito pela Universidade de Salamanca, sobre o tema Tributos Indiretos por Força dos Blocos Regionais, tendo como Subtítulo: União Europeia, Mercosul e Tratado Interregional União Europeia e Mercosul.
This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.
The advent of electronic commerce has caused many to question the continued viability of sourced-based taxation. This thesis argues that source-based taxation is theoretically justifiable for income that arises from international transactions which are conducted in an electronic commerce environment.
Features an audio read-along! With a simple, witty story and free-spirited illustrations, Peter H. Reynolds entices even the stubbornly uncreative among us to make a mark -- and follow where it takes us. Her teacher smiled. "Just make a mark and see where it takes you." Art class is over, but Vashti is sitting glued to her chair in front of a blank piece of paper. The words of her teacher are a gentle invitation to express herself. But Vashti can’t draw - she’s no artist. To prove her point, Vashti jabs at a blank sheet of paper to make an unremarkable and angry mark. "There!" she says. That one little dot marks the beginning of Vashti’s journey of surprise and self-discovery. That special moment is the core of Peter H. Reynolds’s delicate fable about the creative spirit in all of us.
"This book presents a theoretical framework addressing how to enhance national response capabilities and ready the public in the presence of human-made or natural disasters"--Provided by publisher.
Budgeting is at the heart of the performance management process for most companies. However, some argue that many companies today are dissatisfied with budgeting. It is seen to be costly and time-consuming; it inhibits action and causes organisational problems. The influence of the "Beyond Budgeting" model has caused many major companies, including Toyota, to abandon traditional budgeting altogether. Should other companies follow suit? Budgeting Practice and Organisational Structure explores the changes in budgeting through a survey of financial and non-financial managers. Concerns include: - The attitudes of managers towards budgeting models - How budgetary practices have changed - What pro...