E Commerce And Eu Vat
Download E Commerce And Eu Vat full books in PDF, epub, and Kindle. Read online free E Commerce And Eu Vat ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
| Author | : Frank Nellen |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 661 |
| Release | : 2020-08-19 |
| Genre | : Law |
| ISBN | : 9403523441 |
Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.
| Author | : Rosamund Barr et al. |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 185 |
| Release | : 2021-07-12 |
| Genre | : Law |
| ISBN | : 9403537132 |
E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the VAT compliance obligations and options that businesses and tax practitioners worldwide must understand in order to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls. Thoroughly describing the rules affecting place of supply, liability, and accounting procedures in all relevant contexts, the book covers such areas of VAT compliance as the following: • distinction between goods and services; • differences between imported goods and goods sold intra-EU; • filing and invoicing obligations under the new one-stop shop scheme; • reclaiming foreign VAT; • mitigating fears of fraud and hijacking; • distinction between business-to-customer and business-to-business transactions; and • navigating through appeals, mistakes, and adjustments. Also covered are the particular VAT variations applicable to transactions involving the major European non-EU states – Norway, Switzerland, and the United Kingdom. The important distinction between the concept of ‘nexus’ in the United States state and local tax rules and ‘place of supply’ under EU law is also fully explored. Because a very large number of remote sellers of goods and services will need to understand and comply with the changes in the EU VAT e-commerce rules, it goes without saying that this book is indispensable to in-house corporate counsel worldwide. Tax administration officials, professionals in indirect tax management, corporate tax and finance directors and other tax professionals, and academics concerned with indirect tax law are sure to welcome this essential resource.
| Author | : Gerald Spindler |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 766 |
| Release | : 2013-03-19 |
| Genre | : Law |
| ISBN | : 3540247262 |
This unique text deals with the most important legal areas for e-commerce related business in most of the member states in Europe as well as the USA. Topics that are dealt with include: contract law, consumer protection, intellectual property law, unfair competition, antitrust law, liability of providers, money transactions, privacy and data protection.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 88 |
| Release | : 2019-06-20 |
| Genre | : |
| ISBN | : 926434411X |
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
| Author | : Lilian Edwards |
| Publisher | : Bloomsbury Publishing |
| Total Pages | : 546 |
| Release | : 2005-12-19 |
| Genre | : Law |
| ISBN | : 1847312616 |
This collection of essays by well known specialists in e-commerce and Internet law, drawn from both academe and practice, analyses recent crucial legislation which has created, for the first time, a legal regime governing European electronic commerce. The central focus is on the European Electronic Commerce Directive and its implementation in the UK since August 2002. The E-Commerce Directive develops a distinctive European strategy for regulating and promoting on-line business and the information society. Areas of the Directive analysed include contracting on-line, Internet service provider liability, consumer privacy including spam and 'cookies', country of origin regulation, and on-line alternative dispute resolution (ODR). Further chapters move beyond the Directive to discuss other important new laws in this domain, including the Privacy and Electronic Communications Directive, the Distance Selling Directives, the Electronic Money Directive, the Lawful Business regulations on employee surveillance, the disability discrimination rules affecting websites and the extension of VAT to on-line transactions. Both the European framework and the rules as implemented in the UK are examined and critiqued for how well they meet the needs of business and consumers.
| Author | : Mr.Liam P. Ebrill |
| Publisher | : International Monetary Fund |
| Total Pages | : 242 |
| Release | : 2001-11-05 |
| Genre | : Business & Economics |
| ISBN | : 1589060261 |
Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax development of the latter twentieth century, and certainly the most breathtaking. Written by a team of experts from the IMF, this book examines the remarkable spread and current reach of the innovative tax and draws lessons about the design and implementation of the VAT, as experienced by different countries around the world. How efficient is it as a tax, is it fair, and is it suitable for all countries? These are among the questions raised. This highly informative and well-researched book also looks at the likely future of the tax.
| Author | : Sara Armella |
| Publisher | : Egea Spa - Bocconi University Press |
| Total Pages | : 320 |
| Release | : 2017-12 |
| Genre | : Business & Economics |
| ISBN | : 9788885486119 |
In a World characterised by the competing sires of protectionist pressures and globalisation, proper knowledge of customs law is an essential skill for enterprises and legal practitioners alike. This book provides the reader with an in-depth analysis of the innovations and changes found in the Union Customs Code (UCC), starting with international doctrine, attesting to the significant transformation that has taken place in customs law over the last two decades. The book also deals, in very real terms, with WTO and WCO resolutions and confirms the importance of a common interpretation of customs rules. It contains a detailed excurse on the new European customs regulations and recent case law of the European Court of justice. It is a 'must-have' because it is suitable for different types of readers. It will also appeal to academics, customs practitioners and consultants wishing to examine in depth the new customs legislation from a global and international perspective. Book jacket.
| Author | : Jonathan Schwarz |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 870 |
| Release | : 2021-09-28 |
| Genre | : Law |
| ISBN | : 9403526319 |
Schwarz on Tax Treaties is the definitive analysis of tax treaties from United Kingdom and Irish perspectives and provides in-depth expert analysis of the interpretation and interaction of those treaty networks with the European Union and international law. The sixth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, Irish domestic and treaty developments, international and EU law, including: Covered Tax Agreements modified by the BEPS Multilateral Instrument; judicial decisions of Ireland, the UK and foreign courts on UK and Irish treaties; Digital Services Tax; treaty binding compulsory arbitration; Brexit and the EU-UK Trade and Cooperation Agreement; taxpayer rights in exchange of information; taxpayer rights in EU cross-border collection of taxes; attribution of profits to permanent establishments; and EU DAC 6 Disclosure of cross-border planning. Case law developments including: UK Supreme Court in Fowler v HMRC; Indian Supreme Court in Engineering Analysis Centre of Excellence Private Limited and Others v CIT; Australian Full Federal Court in Addy v CoT; French Supreme Administrative Court in Valueclick; English Court of Appeal in Irish Bank Resolution Corporation v HMRC; JJ Management and others v HMRC; United States Tax Court in Adams Challenge v CIR; UK Tax Tribunals in Royal Bank of Canada v HMRC; Lloyd-Webber v HMRC; Esso Exploration and Production v HMRC; Glencore v HMRC; McCabe v HMRC; Padfield v HMRC; Davies v HMRC; Uddin v HMRC; English High Court in Minera Las Bambas v Glencore; Kotton v First Tier Tribunal; and CJEU in N Luxembourg I, and others (the ‘Danish beneficial ownership cases’); État belge v Pantochim; College Pension Plan of British Columbia v Finanzamt München; HB v Istituto Nazionale della Previdenza Sociale. About the Author Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian and Irish Barrister. His practice focuses on international tax disputes as counsel and as an expert and advises on solving cross-border tax problems. He is a Visiting Professor at the Faculty of Law, King’s College London University. He has been listed as a leading tax Barrister in both the Legal 500, for international corporate tax, and Chambers’ Guide to the Legal Profession, for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide, he is identified as ‘the double tax guru’ with ‘extraordinary depth of knowledge and experience when it comes to tax treaty issues and is a creative thinker and a clear and meticulous writer’.
| Author | : John Brondolo |
| Publisher | : International Monetary Fund |
| Total Pages | : 40 |
| Release | : 2021-05-21 |
| Genre | : Business & Economics |
| ISBN | : 1513576488 |
This technical note and manual (TNM) addresses the following questions: (1) What are the main challenges in administering the value-added tax on imported digital services and the measures that countries have introduced to address the challenges?; (2) What are the main challenges in administering the value-added tax on low-value imported goods and the measures that countries have introduced to address the challenges? ;and (3) What are the key tasks in implementing the measures for improving the administration of the value-added tax on imported digital services and low-value imported goods?
| Author | : Jane K. Winn |
| Publisher | : Wolters Kluwer |
| Total Pages | : 2519 |
| Release | : 2000-01-01 |
| Genre | : Law |
| ISBN | : 0735516480 |
Annotation New edition of a study of the law of electronic commerce, which requires the simultaneous management of business, technology and legal issues. Winn (law, Southern Methodist U.) and Wright (a business lawyer in Dallas) present 21 chapters that discuss introductory material such as business and technologies of e-commerce, getting online, jurisdiction and choice of law issues, and electronic commerce and law practice; contracting; electronic payments and lending; intellectual property rights and rights in data; regulation of e-business markets; and business administration. Presented in a three-ring binder. Annotation c. Book News, Inc., Portland, OR (booknews.com)
