Read Rethinking EU VAT for P2P Distribution

Rethinking EU VAT for P2P Distribution

Cristina Trenta

4.9/5 (11199 ratings)

Description: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 - 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.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Rethinking EU VAT for P2P Distribution. To get started finding Rethinking EU VAT for P2P Distribution, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 360

Format: PDF, EPUB & Kindle Edition

Publisher: Kluwer Law International

Release: 2015

ISBN: 9041161457

Description: 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 - 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.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Rethinking EU VAT for P2P Distribution. To get started finding Rethinking EU VAT for P2P Distribution, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Rethinking EU VAT for P2P Distribution

Rethinking EU VAT for P2P Distribution

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