Taxing Consumption in the Digital Age
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Taxing Consumption in the Digital Age

Challenges for European VAT

Katharina Artinger

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  1. 336 pages
  2. English
  3. PDF
  4. Only available on web
eBook - PDF
No longer available |Learn more

Taxing Consumption in the Digital Age

Challenges for European VAT

Katharina Artinger

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Table of contents
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About This Book

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen fĂŒr 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 GeschĂ€ftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden.Dissertationspreis der NĂŒrnberger SteuergesprĂ€che e.V. 2020

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Information

Publisher
Nomos
Year
2020
ISBN
9783748910459
Edition
1
Topic
Diritto
Subtopic
Diritto tributario

Table of contents