内容

目次

ch 1. VAT on Online Supplies: A Brief Outline of Current Issues Servaas van Thiel ch 2. VAT and Taxation of the Digital Economy from the Perspective of the EU Policy Maker Donato Raponi & David O’Sullivan ch 3. Value Added Tax 3.0 Charlène Adline Herbain ch 4. Tax Assessment in a Digital Context: A Critical Analysis of the 2015 EU Rules Marie Lamensch ch 5. VAT Fraud and the Digital Economy within the European Union: Risks and Opportunities Edoardo Traversa & Emanuele Ceci ch 6. The VAT One Stop Shop System: An Efficient Way to Collect VAT on Digital Supplies into the EU Consumer Market? Ine Lejeune & Sophie Claessens ch 7. Internet and the Concept of “Fixed Establishment” of the Recipient of a Supply of Services: Case C-605/12 Welmory Ben Terra ch 8. Internet Search Engines: A VAT Analysis Cristina Trenta ch 9. VAT and Virtual Realty: How Should Crypto Currencies Be Treated for VAT Purposes? Oskar Henkow ch 10. Consumption Taxation of Cloud Computing: Lessons from the US Subnational Retail Sales Tax Experience Walter Hellerstein ch 11. Methodological Notes on a Changing Legislative Landscape Pernilla Rendahl Appendices