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E-raamat: eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?

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eCommerce and the Effects of Technology on Taxation: Could VAT be the eTax Solution?Suurem pilt
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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.
1 A Bird's Eye View
1(20)
1.1 Key Tax Principles: Source, Residence, Physical Presence
5(1)
1.2 The Scope of This Paper
6(4)
1.3 Conclusion
10(6)
Bibliography
16(5)
Part I History of Taxation and Development of Globalisation
2 History of Tax
21(12)
2.1 Introduction
22(1)
2.2 History of Taxation, Globalisation and International Trade
22(2)
2.3 The Rise of VAT
24(4)
2.4 Globalisation — Its Impact
28(2)
Bibliography
30(3)
3 The OECD and the EU
33(6)
3.1 OECD and Its Development
33(1)
3.2 The European Union
34(2)
Bibliography
36(3)
Part II Internet, Ecommerce, Servers and ISPS
4 ARPANET
39(4)
4.1 Introduction
39(1)
4.2 History of the Internet
40(2)
Bibliography
42(1)
5 Development of Technology
43(6)
5.1 Websites, Servers, IPSs & Technological Solutions
43(2)
5.2 Technical & Illustrative Examination of Load Balancing
45(3)
Bibliography
48(1)
6 Mega Cyber Corporations
49(12)
6.1 Amazon.com
49(10)
6.1.1 Microsoft
50(1)
6.1.2 Google
51(1)
6.1.3 eBay
51(1)
6.1.4 PayPal
52(1)
6.1.5 iTunes
53(1)
6.1.6 Second Life
54(1)
6.1.7 Amazon.com
55(4)
Bibliography
59(2)
7 Unbounded Technology
61(10)
7.1 Future Technological Advancements
62(1)
7.2 eCommerce
63(2)
7.3 Electronic Transactions Law
65(5)
7.3.1 Functional Equivalence Approach
66(2)
7.3.2 Privacy
68(2)
Bibliography
70(1)
8 Is the Virtual World Real?
71(16)
8.1 The Virtual World Versus The Physical World
72(10)
8.2 Conclusion
82(2)
Bibliography
84(3)
Part III Defining 'Residence' for Taxation Purposes
9 What Does 'Residence' Mean?
87(10)
9.1 Introduction
88(1)
9.2 Traditional Definition and Approach to 'Residence'
89(5)
9.2.1 Individuals
90(2)
9.2.2 Persons Other Than a Natural Person
92(2)
Bibliography
94(3)
10 Is 'Residence' in the Virtual World Possible?
97(12)
10.1 Applying Virtual World Attributes to the Traditional 'Residence' Definition
97(5)
10.2 'Residence' Within the Virtual World
102(1)
10.3 Conclusion
103(1)
Bibliography
104(5)
Part IV Defining 'Source' for Taxation Purposes
11 The Meaning of 'Source'
109(6)
11.1 Introduction
109(4)
Bibliography
113(2)
12 The Traditional Concept of 'Source'
115(16)
12.1 Traditional Definition of 'Source'
115(6)
12.2 Permanent Establishment
121(7)
Bibliography
128(3)
13 Defining 'Source' Within an eCommerce Context
131(6)
Bibliography
135(2)
14 Conclusion
137(6)
Bibliography
139(4)
Part V Value Added Taxation
15 Introduction
143(6)
Bibliography
147(2)
16 Development of VAT and Adoption of VAT in Various Countries & Multistage Tax Methods
149(12)
16.1 Development of VAT and Adoption of VAT in Various Countries
149(3)
16.2 Multistage Tax Methods
152(6)
16.2.1 Basic Principles and Definitions
152(1)
16.2.2 Addition Method
153(1)
16.2.3 Sales-Subtraction Method
153(1)
16.2.4 Credit-Subtraction Method That Does Not Rely on VAT Invoices
153(1)
16.2.5 Credit-Invoice Method
154(1)
16.2.6 'Shared Basic Principles'
154(2)
16.2.7 VAT Rates
156(2)
Bibliography
158(3)
17 eCommerce Transactions: OECD Commentary
161(8)
Bibliography
167(2)
18 Jurisdictional Analysis
169(66)
18.1 Europe
170(29)
18.1.1 European Union VAT Law
171(17)
18.1.2 The United Kingdom
188(6)
18.1.3 Sweden
194(1)
18.1.4 Other European Countries
195(4)
18.2 Southern Hemisphere
199(14)
18.2.1 New Zealand
200(5)
18.2.2 South Africa
205(3)
18.2.3 Australia
208(5)
18.2.4 Brazil
213(1)
18.3 Asia
213(2)
18.3.1 China
214(1)
18.3.2 Japan
215(1)
18.4 Canada
215(15)
18.4.1 Various Indirect Taxes Imposed in Canada
217(1)
18.4.2 'Destination' or 'Origin' Principle
218(1)
18.4.3 GST/HST and Place of Supply Rules
219(3)
18.4.4 eCommerce in Canada
222(8)
Bibliography
230(5)
19 VAT Jurisdictions vs. Non-VAT Jurisdictions
235(4)
Bibliography
237(2)
20 United States of America
239(18)
20.1 Introduction
240(1)
20.2 The Indirect Tax System Employed in the United States of America
240(13)
20.2.1 Streamlined Sales Tax Program
242(2)
20.2.2 USA and Internet Sales
244(1)
20.2.3 Solution to Inter-state Internet Transactions Implemented by the State of New York
244(3)
20.2.4 State of New York
247(4)
20.2.5 State of Iowa
251(1)
20.2.6 State of Alabama
252(1)
Bibliography
253(4)
21 The Impact of Technology on Taxation & VAT in the Virtual World
257(28)
21.1 Introduction
258(1)
21.2 The Impact of Technology
259(3)
21.3 Applying VAT to the Virtual World
262(12)
21.3.1 Amazon.com
265(1)
21.3.2 Second Life
266(4)
21.3.3 Is VAT Perfect in Its Current Form?
270(4)
21.4 VAT as an Effective eTax
274(3)
21.5 Collection and Monitoring
277(3)
Bibliography
280(5)
Part VI Practical Examples
22 Case Study: Google Ad Words
285(14)
22.1 Background Facts
285(3)
22.2 Income Tax Implications of Residence and Source
288(3)
22.3 Efficacy of Applying Income Tax 'Residence' or 'Source' Provisions
291(1)
22.4 Applying VAT to the Google AdWord Services
291(5)
22.4.1 Application of the EU VAT Directive
292(2)
22.4.2 Application of the New Zealand GST Legislation
294(1)
22.4.3 Application of the South African VAT Legislation
295(1)
22.5 Effectiveness of Applying VAT Provisions
296(1)
Bibliography
297(2)
23 Case Study: Software Consultant
299(20)
23.1 Background Facts [ Structure A]
299(1)
23.2 Applying VAT to the Cross-Border Electronic Consulting Fee
300(5)
23.2.1 Traditional Application of SA VAT in Cross-Border Transactions
301(1)
23.2.2 Alternative Application of VAT in Cross-Border Transactions Occurring in an eCommerce Environment
302(1)
23.2.3 Other Possible South African VAT Implications Which Could Arise
303(1)
23.2.4 Swedish VAT Implications
303(2)
23.3 Effectiveness of VAT Provisions
305(1)
23.4 Income Tax Implications
306(1)
23.4.1 Income Tax Implications of Current Circumstances
306(1)
23.5 Income Tax Implications in Terms of a New-Age Business Structure [ Structure B]
307(9)
23.5.1 Income Tax Implication of Change in Business Structure
308(2)
23.5.2 VAT Implication of a New-Age Business Structure
310(6)
23.6 Effectiveness of Applying VAT Provisions
316(1)
Bibliography
316(3)
24 Case Study: Server Warehousing
319(18)
24.1 Background Facts
319(7)
24.1.1 Shared Hosting
322(3)
24.1.2 Dedicated Server
325(1)
24.1.3 Colocation
325(1)
24.2 VAT/GST Implications Relating to Colocation
326(1)
24.2.1 New Zealand GST Implications
326(1)
24.2.2 South African VAT Implications
326(1)
24.3 VAT/GST Implications Pertaining to Shared Hosting
327(4)
24.3.1 New Zealand GST Implications
327(2)
24.3.2 United Kingdom/EU VAT Implications
329(1)
24.3.3 South African VAT Implications
330(1)
24.4 VAT/GST Implications Relating to 'Dedicated Server'
331(1)
24.5 Effectiveness of Applying VAT Provisions
332(1)
Bibliography
332(5)
Part VII Other Taxing Issues Emanating from eCommerce
25 Tax Avoidance and Tax Evasion
337(6)
Bibliography
340(3)
26 Transfer Pricing Issues and Concerns
343(4)
26.1 Traditional Definition of Transfer Pricing
344(1)
26.2 Issues and Concerns in Respect of the Application of Transfer Pricing Principles in an eCommerce Environment
344(1)
26.3 Impact of Technology on Transfer Pricing
345(1)
Bibliography
346(1)
27 Enforceability & Administrative Costs vs. Benefits
347(2)
28 Various Recommended Solutions
349(6)
Bibliography
351(4)
Part VIII Conclusion and Opinion Advocated with Regard to the eTax Solution
29 Is the Allure of VAT Justified?
355(6)
29.1 Review of the Argument Within This Paper Supporting VAT as the eTax Solution
355(2)
29.2 Conclusion and Opinion Advocated That VAT Is the eTax Solution
357(4)
Appendices 361(6)
Appendix 1
362(1)
Appendix 2
363(2)
Appendix 3
365(2)
Index 367
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