Rethinking Eu Vat For P2p Distribution
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Rethinking Eu Vat For P2p Distribution
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Author : Cristina Trenta
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-09-24
Rethinking Eu Vat For P2p Distribution written by Cristina Trenta and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-24 with Law categories.
Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets. This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include: - centralized and decentralized P2P networks; - free-riding problems; - identifying actors in P2P networks for VAT purposes; - P2P and place of supply; and - pros and cons of integrating P2P with taxation regimes and especially VAT systems. The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.
Rethinking Eu Vat Fof P2p Distribution
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Author : Cristina Trenta
language : en
Publisher:
Release Date : 2015
Rethinking Eu Vat Fof P2p Distribution written by Cristina Trenta and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Peer-to-peer architecture (Computer networks) categories.
Based on author's thesis (doctoral - Jèonkèoping University, 2013) under title: VAT in peer-to-peer content distribution: towards a tax proposal for decentralized networks.
Taxation In A Global Digital Economy
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Author : Ina Kerschner
language : en
Publisher: Linde Verlag GmbH
Release Date : 2017-10-04
Taxation In A Global Digital Economy written by Ina Kerschner and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-04 with Law categories.
Time to discuss anti-BEPS measures around digitalization In the course of the BEPS Report on Action 1, it was concluded that there was no instantaneous need for specific rules to address base erosion and profit shifting (BEPS) made possible by the digitalization of enterprises and new digital businesses. At the same time, it was acknowledged that general measures may not suffice with the assessment of results to begin in 2020. While awaiting possible fundamental reforms of the tax framework, it is time to discuss anti-BEPS measures bearing in mind the peculiar features of the digital economy such as increased mobility, no need for physical presence, and dematerialization. The Book focuses on five key areas of interest:International Tax PolicyTax Treaty LawTransfer PricingIndirect Taxation IssuesEU Law “Taxation in a Global Digital Economy” analyses the issues and addresses the five key areas of interest from various viewpoints.
Platforms In Eu Vat Law
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Author : Christina Pollak
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2022-10-18
Platforms In Eu Vat Law written by Christina Pollak and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-18 with Law categories.
Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
Insurance In European Vat
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Author : Marta Papis-Almansa
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-11-30
Insurance In European Vat written by Marta Papis-Almansa and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-30 with Law categories.
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand’s simple, comprehensive goods and services tax (GST) – called ‘the world’s purest value-added tax’ – and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English. Among the underlying issues and topics treated by the two systems covered are the following: – who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent; – what constitutes a supply of insurance and consideration for such a supply; – what transactions fall within the scope of the VAT Directive’s exemption for insurance; and – drawing a line between insurance and saving. The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries. Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.
European Vat And The Sharing Economy
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Author : Giorgio Beretta
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-10-24
European Vat And The Sharing Economy written by Giorgio Beretta and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-24 with Law categories.
A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
Sales Promotion Techniques And Vat In The Eu
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Author : Nathalie Wittock
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-03-14
Sales Promotion Techniques And Vat In The Eu written by Nathalie Wittock and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-14 with Law categories.
Sales promotion techniques, or SPTs, are a common facet of consumer life, with many companies offering price reductions, bonuses, or other deals in order to attract or retain customers. Although VAT on advertising costs is in principle fully deductible, problems frequently arise when products are supplied as part of a sales promotion. This book provides the first in-depth investigation of the extent to which the current VAT treatment in the EU of the various SPTs corresponds to the core properties of the VAT, with particular attention to the so-called neutrality principle. With nuanced precision, the author catalogs the SPTs commonly used in practice. Then, revealing serious inconsistencies among the relevant rulings of the European Court of Justice, she goes on to propose specific amendments to the VAT Directive. Focusing on the importance for VAT of determining the presence of an SPT, she thoroughly analyzes such aspects of the VAT–SPT relationship as the following: What are the key considerations for effectively determining whether the supply of a benefit upon fulfillment of a certain condition by a customer constitutes an SPT or a barter? To what extent are the VAT consequences of the use of SPTs compliant with the principle of neutrality? What distinguishes the VAT treatment of an SPT whereby a sales promotor both finances and supplies a benefit from that of an SPT whereby a sales promotor finances but does not himself supply a benefit? What legislative changes can be made in order to reach a more ideal and clear VAT treatment of SPTs in the EU? Not only considering the principle of neutrality, but also the other key features and principles of EU VAT. The research is conducted mainly through a review of European legislation, policy documents, and CJEU case law and the Belgian interpretation thereof. Where room is left for different interpretations, some viewpoints of EU VAT in the Netherlands and the United Kingdom, as well as in the corresponding system of New Zealand, are considered. With the finely tuned analysis presented in this book, practitioners can ensure an appropriate argumentation on the VAT treatment of SPTs with national tax authorities or before courts. As the first overall study on the VAT treatment of SPTs, clearly discussing the issues and legislative gaps and making concrete suggestions for future legislation, it is sure to be welcomed also by academics and EU policymakers.
Eu Tax Law And Policy In The 21st Century
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Author : Werner Haslehner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Eu Tax Law And Policy In The 21st Century written by Werner Haslehner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Vat In The Digital Era
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Author :
language : en
Publisher: Oxford University Press
Release Date : 2023-12-14
Vat In The Digital Era written by and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-14 with Law categories.
With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the application of the VAT on these supplies differ significantly across different jurisdictions. A lack of international VAT harmonization can cause double taxation or unintended double non-taxation, resulting in distortions and revenue losses. VAT in the Digital Era considers unilateral and multilateral options for the creation of an internationally coordinated VAT framework. Providing analysis of the status quo in key jurisdictions, the book explores the implications of the digitalized economy for the VAT systems across borders. It outlines possible approaches that can be taken to achieve a more consistent international VAT treatment of cross-border supplies, and the extent to which a multilateral solution would be preferable and achievable at the international level. Bringing together contributions from leading international voices in the VAT law and policy and international taxation fields, VAT in the Digital Era addresses current issues and proposes ways to coordinate VAT rules on cross-border digital supplies. This new book is essential reading for academics, researchers, governments, and other financial organisations involved with the world's most important indirect tax.
Eu Citizenship And Direct Taxation
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Author : Erik Ros
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Eu Citizenship And Direct Taxation written by Erik Ros and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-24 with Law categories.
Freedom of movement is a key principle of the European Union (EU) resulting in the right of every EU citizen to move and reside freely within the EU. Many EU citizens work in other Member States than their Member State of origin. Direct taxes are not as such covered in the treaties and therefore have much smaller bases for harmonization at EU level than indirect taxes. As a result, decisions of European Court of Justice (ECJ) on the clash between the EU principle of free movement and Member States’ direct tax rules have a significant effect on national direct tax systems. This book focuses on the relation between free movement rights of EU citizens and the legal autonomy of Member States in the area of direct taxation and will immediately engage tax practitioners and scholars. The author asks (and answers) the question: Has the willingness at EU level to make EU citizenship a key driver behind the integration process come at the expense of national direct tax autonomy? The book’s incomparably thorough analysis of the distinctive evolution, mainly via ECJ case law, of the relation between the EU principle of free movement of persons and Member States’ direct tax rules includes in-depth discussion of the following elements and more: – the concept of EU citizenship in the EU’s constitutional and institutional development; – how the ECJ has interpreted the concept of free movement with regard to economically inactive persons; – how the notion of EU citizenship has widened the ECJ’s view on treaty access; – how the ECJ has addressed the clash between free movement of persons and direct taxation in the EU’s constitutional context; and – numerous tax policy initiatives with regard to EU citizens before and after the Treaty of Lisbon This is the first book to investigate in such detail how the ECJ has tried to reconcile specific national direct tax rules with the general EU principle of free movement of persons from the perspective of EU citizenship. This book explains that the ECJ is in the process of reconceptualizing the market freedoms relating to the free movement of persons, also in the area of direct taxation, as part of a broader EU citizenship right for all economically active EU citizens to pursue an economic activity in a cross-border context; a right beyond the aim of realization of the internal market. As an extremely important analysis of the influence of EU law on the direct tax autonomy of Member States, this book is sure to be itself of great influence in the practice and study of taxation in the EU.