Indirect taxation is increasing in prominence worldwide. In times of international company tax competition, such forms of indirect taxation as value added tax (VAT) and goods and services taxes (GST) are particularly advantageous as sources of tax revenue on account of their broad base and non-distortion of competition in the chain of companies. In addition, the far-reaching changes in tax regimes wrought by these shifts are happening in direct parallel with the equally transformative digitalization of the economy, creating unprecedented difficulties for tax authorities worldwide and also for lawyers who must combine knowledge of the intricacies of indirect taxation with ever-changing digital ways of conducting business.
In frame of a research project conducted and built on the presentations by renowned experts at a conference organized by the Institute for Austrian and International Tax Law in cooperation with PWC and Lawsquare in 2014, this book sheds clear light on the problems and opportunities of VAT/GST regimes in relation to the digital economy. Among the topics and issues covered are the following:
- VAT collection and compliance in the digital economy;
- VAT issues for intermediated delivery and third-party billing;
- treatment of digital products and e-services under VAT;
- characterization of “cryptocurrencies” for VAT/GST purposes;
- dispute resolution and prevention;
- and administrative cooperation.
Combining research on experience gained so far with steps towards a framework that will increase the effectiveness of VAT/GST regimes in relation to the digital economy, this essential volume on a major and growing trend in tax regimes everywhere is sure to be of exceptional value to tax authorities and practitioners as well as corporate counsel.
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List of Figures and Table.
CHAPTER 1 The New Models of the Digital Economy and New Challenges for VAT Systems Francesco Cannas.
CHAPTER 2A The Treatment of ‘Digital Products’ and Other ‘E-Services’ under VAT Marie Lamensch
CHAPTER 2B Comments on Chapter 2: View of the Court of Justice on Rates and Neutrality: Ruling in K Oy Ine Lejeune
CHAPTER 3 VAT and Virtual Reality: How Should Cryptocurrencies Be Treated for VAT Purposes? Oskar Henkow
CHAPTER 4A Intermediated Delivery and Third-Party Billing: Implications for the Operation of VAT Systems around the World Sophie Claessens & Tom Corbett
CHAPTER 4B Comments on the Discussion of Article 9a of Implementing Regulation 1042/2013 Duy Nguyen
CHAPTER 5 Exploring the Potential Linkages Between Income Taxes and VAT in a Digital Global Economy Walter Hellerstein
CHAPTER 6 VAT Collection and Compliance in the Digital Economy: Challenges and Opportunities Christophe Waerzeggers
CHAPTER 7A Digital Economy International Administrative Cooperation and Exchange of Information in the Area of VAT Thomas Ecker
CHAPTER 7B International Administrative Cooperation and Exchange of Information in the Area of VAT Björn Westberg
CHAPTER 7C Digital Economy: International Administrative Cooperation and Exchange of Information in the Area of VAT – EU Perspective Costantino Lanza
CHAPTER 8 Looking Ahead: Potential Solutions and the Framework to Make Them Work Rebecca Millar
CHAPTER 9 Conclusions: The Future of VAT in a Digital Global Economy – Innovation versus Taxation Ine Lejeune & Sophie Claessens
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