Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach

Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing va...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Bleuel, Jens [verfasserIn] Stewen, Marcus

Format:	Artikel
Sprache:	Englisch

Erschienen:	2000

Schlagwörter:	Credit Card Online Transaction Fiscal Authority Origin Principle Credit Card Number

Anmerkung:	© HWWA and Springer-Verlag 2000

Übergeordnetes Werk:	Enthalten in: Intereconomics - Springer-Verlag, 1966, 35(2000), 4 vom: Juli, Seite 155-161
Übergeordnetes Werk:	volume:35 ; year:2000 ; number:4 ; month:07 ; pages:155-161

Links:	Volltext

DOI / URN:	10.1007/BF02930256

Katalog-ID:	OLC2070590259

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allfields	10.1007/BF02930256 doi (DE-627)OLC2070590259 (DE-He213)BF02930256-p DE-627 ger DE-627 rakwb eng 330 VZ Bleuel, Jens verfasserin aut Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach 2000 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © HWWA and Springer-Verlag 2000 Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? Credit Card Online Transaction Fiscal Authority Origin Principle Credit Card Number Stewen, Marcus aut Enthalten in Intereconomics Springer-Verlag, 1966 35(2000), 4 vom: Juli, Seite 155-161 (DE-627)129077399 (DE-600)2909-9 (DE-576)014409917 0020-5346 nnns volume:35 year:2000 number:4 month:07 pages:155-161 https://doi.org/10.1007/BF02930256 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW SSG-OLC-IBL GBV_ILN_11 GBV_ILN_21 GBV_ILN_22 GBV_ILN_26 GBV_ILN_31 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_70 GBV_ILN_72 GBV_ILN_267 GBV_ILN_640 GBV_ILN_707 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2008 GBV_ILN_2010 GBV_ILN_2012 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2150 GBV_ILN_2174 GBV_ILN_2470 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4028 GBV_ILN_4029 GBV_ILN_4046 GBV_ILN_4082 GBV_ILN_4103 GBV_ILN_4155 GBV_ILN_4193 GBV_ILN_4238 GBV_ILN_4305 GBV_ILN_4310 GBV_ILN_4311 GBV_ILN_4314 GBV_ILN_4318 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4393 AR 35 2000 4 07 155-161
spelling	10.1007/BF02930256 doi (DE-627)OLC2070590259 (DE-He213)BF02930256-p DE-627 ger DE-627 rakwb eng 330 VZ Bleuel, Jens verfasserin aut Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach 2000 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © HWWA and Springer-Verlag 2000 Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? Credit Card Online Transaction Fiscal Authority Origin Principle Credit Card Number Stewen, Marcus aut Enthalten in Intereconomics Springer-Verlag, 1966 35(2000), 4 vom: Juli, Seite 155-161 (DE-627)129077399 (DE-600)2909-9 (DE-576)014409917 0020-5346 nnns volume:35 year:2000 number:4 month:07 pages:155-161 https://doi.org/10.1007/BF02930256 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW SSG-OLC-IBL GBV_ILN_11 GBV_ILN_21 GBV_ILN_22 GBV_ILN_26 GBV_ILN_31 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_70 GBV_ILN_72 GBV_ILN_267 GBV_ILN_640 GBV_ILN_707 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2008 GBV_ILN_2010 GBV_ILN_2012 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2150 GBV_ILN_2174 GBV_ILN_2470 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4028 GBV_ILN_4029 GBV_ILN_4046 GBV_ILN_4082 GBV_ILN_4103 GBV_ILN_4155 GBV_ILN_4193 GBV_ILN_4238 GBV_ILN_4305 GBV_ILN_4310 GBV_ILN_4311 GBV_ILN_4314 GBV_ILN_4318 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4393 AR 35 2000 4 07 155-161
allfields_unstemmed	10.1007/BF02930256 doi (DE-627)OLC2070590259 (DE-He213)BF02930256-p DE-627 ger DE-627 rakwb eng 330 VZ Bleuel, Jens verfasserin aut Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach 2000 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © HWWA and Springer-Verlag 2000 Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? Credit Card Online Transaction Fiscal Authority Origin Principle Credit Card Number Stewen, Marcus aut Enthalten in Intereconomics Springer-Verlag, 1966 35(2000), 4 vom: Juli, Seite 155-161 (DE-627)129077399 (DE-600)2909-9 (DE-576)014409917 0020-5346 nnns volume:35 year:2000 number:4 month:07 pages:155-161 https://doi.org/10.1007/BF02930256 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW SSG-OLC-IBL GBV_ILN_11 GBV_ILN_21 GBV_ILN_22 GBV_ILN_26 GBV_ILN_31 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_70 GBV_ILN_72 GBV_ILN_267 GBV_ILN_640 GBV_ILN_707 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2008 GBV_ILN_2010 GBV_ILN_2012 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2150 GBV_ILN_2174 GBV_ILN_2470 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4028 GBV_ILN_4029 GBV_ILN_4046 GBV_ILN_4082 GBV_ILN_4103 GBV_ILN_4155 GBV_ILN_4193 GBV_ILN_4238 GBV_ILN_4305 GBV_ILN_4310 GBV_ILN_4311 GBV_ILN_4314 GBV_ILN_4318 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4393 AR 35 2000 4 07 155-161
allfieldsGer	10.1007/BF02930256 doi (DE-627)OLC2070590259 (DE-He213)BF02930256-p DE-627 ger DE-627 rakwb eng 330 VZ Bleuel, Jens verfasserin aut Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach 2000 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © HWWA and Springer-Verlag 2000 Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? Credit Card Online Transaction Fiscal Authority Origin Principle Credit Card Number Stewen, Marcus aut Enthalten in Intereconomics Springer-Verlag, 1966 35(2000), 4 vom: Juli, Seite 155-161 (DE-627)129077399 (DE-600)2909-9 (DE-576)014409917 0020-5346 nnns volume:35 year:2000 number:4 month:07 pages:155-161 https://doi.org/10.1007/BF02930256 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW SSG-OLC-IBL GBV_ILN_11 GBV_ILN_21 GBV_ILN_22 GBV_ILN_26 GBV_ILN_31 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_70 GBV_ILN_72 GBV_ILN_267 GBV_ILN_640 GBV_ILN_707 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2008 GBV_ILN_2010 GBV_ILN_2012 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2150 GBV_ILN_2174 GBV_ILN_2470 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4028 GBV_ILN_4029 GBV_ILN_4046 GBV_ILN_4082 GBV_ILN_4103 GBV_ILN_4155 GBV_ILN_4193 GBV_ILN_4238 GBV_ILN_4305 GBV_ILN_4310 GBV_ILN_4311 GBV_ILN_4314 GBV_ILN_4318 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4393 AR 35 2000 4 07 155-161
allfieldsSound	10.1007/BF02930256 doi (DE-627)OLC2070590259 (DE-He213)BF02930256-p DE-627 ger DE-627 rakwb eng 330 VZ Bleuel, Jens verfasserin aut Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach 2000 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier © HWWA and Springer-Verlag 2000 Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? Credit Card Online Transaction Fiscal Authority Origin Principle Credit Card Number Stewen, Marcus aut Enthalten in Intereconomics Springer-Verlag, 1966 35(2000), 4 vom: Juli, Seite 155-161 (DE-627)129077399 (DE-600)2909-9 (DE-576)014409917 0020-5346 nnns volume:35 year:2000 number:4 month:07 pages:155-161 https://doi.org/10.1007/BF02930256 lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW SSG-OLC-IBL GBV_ILN_11 GBV_ILN_21 GBV_ILN_22 GBV_ILN_26 GBV_ILN_31 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_70 GBV_ILN_72 GBV_ILN_267 GBV_ILN_640 GBV_ILN_707 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2008 GBV_ILN_2010 GBV_ILN_2012 GBV_ILN_2015 GBV_ILN_2018 GBV_ILN_2020 GBV_ILN_2150 GBV_ILN_2174 GBV_ILN_2470 GBV_ILN_2548 GBV_ILN_4012 GBV_ILN_4028 GBV_ILN_4029 GBV_ILN_4046 GBV_ILN_4082 GBV_ILN_4103 GBV_ILN_4155 GBV_ILN_4193 GBV_ILN_4238 GBV_ILN_4305 GBV_ILN_4310 GBV_ILN_4311 GBV_ILN_4314 GBV_ILN_4318 GBV_ILN_4324 GBV_ILN_4326 GBV_ILN_4393 AR 35 2000 4 07 155-161
language	English
source	Enthalten in Intereconomics 35(2000), 4 vom: Juli, Seite 155-161 volume:35 year:2000 number:4 month:07 pages:155-161
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title	Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
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title_full	Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
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title_sort	value added taxes on electronic commerce: obstacles to the eu commission’s approach
title_auth	Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
abstract	Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? © HWWA and Springer-Verlag 2000
abstractGer	Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? © HWWA and Springer-Verlag 2000
abstract_unstemmed	Abstract While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives? © HWWA and Springer-Verlag 2000
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title_short	Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
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