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Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets.
This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies.
VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include:
The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.
Title: Rethinking EU VAT for P2P Distribution
Publisher: Wolters Kluwer 1
Book Condition: New
Book Description Wolters Kluwer. Brand NEW! Hardcover. Seller Inventory # 454973
Book Description Wolters Kluwer. Hardcover. Condition: New. 9041161376 BRAND NEW W/FAST SHIPPING! This item is: Rethinking EU VAT for P2P Distribution . ISBN: 9789041161376. Choose Expedited for fastest shipping! Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. Seller Inventory # A9789041161376
Book Description Kluwer Law International, 2015. Hardcover. Condition: Brand New. 360 pages. 9.13x6.57x1.11 inches. In Stock. Seller Inventory # zk9041161376