EU VAT Categories and the Digital Economy - e-Book

TRAMA

This monograph is the result of a study on how the main categories forming the VAT system have reacted to the increasing digitalization of the economy. The study is conducted from a predominantly EU perspective, with an in-depth analysis of the most recent European and international initiatives in the digital economy. The study explores how the current categories of good, service, taxable person and place of taxation are being challenged by tech innovations and business models that were not even conceivable at the time when the foundations of the VAT system were built. In particular, the situation of cryptocurrencies, digitization of books, sharing economy and cloud computing is explored. In conclusion, proposals are also made about some principles to be introduced in the VAT system in the light of recent technological developments. They are, in particular, re-materialization and hybridization of VAT.

ALTRE INFORMAZIONI

• Condizione: Nuovo
• ISBN: 9788892169913
• Collana: Università Torino. Dip. Management
• Formato: PDF