{"product_id":"taxing-consumption-in-the-digital-katharina-artinger-9783848776702","title":"Taxing Consumption in the Digital Age: Challenges for European Vat","description":"Digitalisation tremendously affects the basic idea of value-added taxation: the exchange of goods and services for consumption. This dissertation focuses on the exchange of seemingly \"free\" online services and the customers' consent to the exploitation of their personal data. Such exchanges can be subject to VAT, and the taxable amount must be calculated according to suppliers' costs. The results are based on a structural analysis of EU VAT as a tax on consumption compared to other theoretical consumption models. Additionally, other digital business models, such as the Sharing Economy or Bitcoins, can also be subsumed under the idea of EU VAT as a tax on consumption.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Katharina Artinger\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 3848776707\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9783848776702\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Nomos Verlagsgesellschaft\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 10\/29\/2020\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 336\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.05lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 8.90h x 6.00w x 0.80d","brand":"Katharina Artinger","offers":[{"title":"Paperback","offer_id":48448707657983,"sku":"9783848776702","price":36.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_175d4536-07fd-4b33-a15c-d5fe95e02d7d.jpg?v=1777260129","url":"https:\/\/www.whiterainbookhouse.com\/products\/taxing-consumption-in-the-digital-katharina-artinger-9783848776702","provider":"WR Book House","version":"1.0","type":"link"}