Taxing Consumption in the Digital Age Book [PDF] Download

Download the fantastic book titled Taxing Consumption in the Digital Age written by Katharina Artinger, available in its entirety in both PDF and EPUB formats for online reading. This page includes a concise summary, a preview of the book cover, and detailed information about "Taxing Consumption in the Digital Age", which was released on 16 October 2020. We suggest perusing the summary before initiating your download. This book is a top selection for enthusiasts of the Law genre.

Summary of Taxing Consumption in the Digital Age by Katharina Artinger PDF

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020


Detail About Taxing Consumption in the Digital Age PDF

  • Author : Katharina Artinger
  • Publisher : Nomos Verlag
  • Genre : Law
  • Total Pages : 336 pages
  • ISBN : 3748910452
  • PDF File Size : 48,9 Mb
  • Language : English
  • Rating : 4/5 from 21 reviews

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Taxing Consumption in the Digital Age

Taxing Consumption in the Digital Age
  • Publisher : Nomos Verlag
  • File Size : 52,5 Mb
  • Release Date : 16 October 2020
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Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die

Tec(h)tonic Shifts: Taxing the “Digital Economy”

Tec(h)tonic Shifts: Taxing the “Digital Economy”
  • Publisher : International Monetary Fund
  • File Size : 22,9 Mb
  • Release Date : 29 May 2020
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The ever-increasing digitalization of businesses has accelerated the need to address the many shortcomings and unresolved issues within the international corporate income tax system. In particular, the customer or “user”—

International VAT/GST Guidelines

International VAT/GST Guidelines
  • Publisher : OECD
  • File Size : 25,5 Mb
  • Release Date : 12 April 2017
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Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments

Digital Revolutions in Public Finance

Digital Revolutions in Public Finance
  • Publisher : International Monetary Fund
  • File Size : 35,8 Mb
  • Release Date : 01 November 2017
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Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and

Consuming Music in the Digital Age

Consuming Music in the Digital Age
  • Publisher : Springer
  • File Size : 50,6 Mb
  • Release Date : 26 January 2016
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This book addresses the issue of music consumption in the digital era of technologies. It explores how individuals use music in the context of their everyday lives and how, in

The Age of Surveillance Capitalism

The Age of Surveillance Capitalism
  • Publisher : PublicAffairs
  • File Size : 44,6 Mb
  • Release Date : 15 January 2019
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The challenges to humanity posed by the digital future, the first detailed examination of the unprecedented form of power called "surveillance capitalism," and the quest by powerful corporations to predict