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eCommerce and the Effects of Technology on Taxation

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Cover of 'eCommerce and the Effects of Technology on Taxation'

Table of Contents

  1. Altmetric Badge
    Book Overview
  2. Altmetric Badge
    Chapter 1 A Bird’s Eye View
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    Chapter 2 History of Tax
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    Chapter 3 The OECD and the EU
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    Chapter 4 ARPANET
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    Chapter 5 Development of Technology
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    Chapter 6 Mega Cyber Corporations
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    Chapter 7 Unbounded Technology
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    Chapter 8 Is the Virtual World Real?
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    Chapter 9 What Does ‘Residence’ Mean?
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    Chapter 10 Is ‘Residence’ in the Virtual World Possible?
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    Chapter 11 The Meaning of ‘Source’
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    Chapter 12 The Traditional Concept of ‘Source’
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    Chapter 13 Defining ‘Source’ Within an eCommerce Context
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    Chapter 14 Conclusion
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    Chapter 15 Introduction
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    Chapter 16 Development of VAT and Adoption of VAT in Various Countries & Multistage Tax Methods
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    Chapter 17 eCommerce Transactions: OECD Commentary
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    Chapter 18 Jurisdictional Analysis
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    Chapter 19 VAT Jurisdictions vs. Non-VAT Jurisdictions
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    Chapter 20 United States of America
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    Chapter 21 The Impact of Technology on Taxation & VAT in the Virtual World
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    Chapter 22 Case Study: Google AdWords
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    Chapter 23 Case Study: Software Consultant
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    Chapter 24 Case Study: Server Warehousing
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    Chapter 25 Tax Avoidance and Tax Evasion
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    Chapter 26 Transfer Pricing Issues and Concerns
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    Chapter 27 Enforceability & Administrative Costs vs. Benefits
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    Chapter 28 Various Recommended Solutions
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    Chapter 29 Is the Allure of VAT Justified?
Overall attention for this book and its chapters
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Mentioned by

policy
1 policy source
wikipedia
1 Wikipedia page

Citations

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4 Dimensions

Readers on

mendeley
23 Mendeley
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Title
eCommerce and the Effects of Technology on Taxation
Published by
Springer International Publishing, March 2015
DOI 10.1007/978-3-319-15449-7
ISBNs
978-3-31-915448-0, 978-3-31-915449-7
Authors

Bardopoulos, Anne Michèle

Mendeley readers

Mendeley readers

The data shown below were compiled from readership statistics for 23 Mendeley readers of this research output. Click here to see the associated Mendeley record.

Geographical breakdown

Country Count As %
Unknown 23 100%

Demographic breakdown

Readers by professional status Count As %
Student > Bachelor 5 22%
Student > Postgraduate 4 17%
Student > Master 4 17%
Student > Ph. D. Student 3 13%
Student > Doctoral Student 2 9%
Other 4 17%
Unknown 1 4%
Readers by discipline Count As %
Business, Management and Accounting 6 26%
Social Sciences 5 22%
Economics, Econometrics and Finance 3 13%
Computer Science 3 13%
Arts and Humanities 2 9%
Other 3 13%
Unknown 1 4%