000			03488cam a2200349Mi 4500
001			on1388318638
003			OCoLC
005			20241121073202.0
006			m d
007			cr |||||||||||
008			230701s2023 ne o ||| 0 eng d
040			_aYDX _beng _cYDX _dOCLCO _dUEJ _dOCLCO _dN$T
020			_a9087228376 _q(electronic bk.)
020			_a9789087228378 _q(electronic bk.)
035			_a3636768 _b(N$T)
035			_a(OCoLC)1388318638
050		4	_aHJ2319
082	0	4	_a336.2 _223/eng/20240822
049			_aMAIN
245	0	4	_aThe implications of online platforms and technology for taxation _h[electronic resource] / _ceditor: Dennis Weber.
260			_aAmsterdam, The Netherlands : _bIBFD, _c[2023]
300			_a1 online resource
520			_aThis book provides a comprehensive analysis of the implications of online platforms and new technologies (that is, DLTs, virtual currencies, crypto assets, NFTs, DeFi and AI) on taxation and taxpayer rights. Societies around the globe are evolving towards a model that, among other elements, will be heavily based on online platforms and new technologies such as artificial intelligence and blockchain. This transition towards a more platform-based and technology-powered society has been accelerated by the COVID-19 crisis. Pursuant to historical evidence, every time there has been a major technological change or global crisis, the tax system has evolved accordingly. Therefore, the evolution towards a platform-based and technology-driven society will also have a significant impact on the design and structure of 21st-century tax regimes. Indeed, this impact is already becoming apparent in certain areas of current systems, creating an urgent need to design tax rules that are easy to comply with, difficult to circumvent and respectful of taxpayers{u2019} fundamental rights. This publication is composed of an introduction and nine chapters written by established and rising scholars from all around the globe. It comprehensively discusses the implications of online platforms and technology on taxation and taxpayers{u2019} rights. The purpose of this book is to provide academics, tax authorities and practitioners with a comprehensive examination of issues related to platforms{u2019} tax-reporting obligations in the field of direct and indirect taxation (e.g. DAC7 and VAT); the legal status of digital workers and its income tax implications; the challenges and opportunities created by distributed ledger technologies (including blockchain) for tax systems; the tax implications of virtual currencies, crypto assets, NFTs and DeFi; and the need for explainable AI in tax law. The book is based on the presentations made during a conference organized by the CPT project of the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) together with the Group for Research on European and International Taxation (GREIT) in Amsterdam on 7 and 8 April 2022.
590			_aWorldCat record variable field(s) change: 082
650		0	_aTax administration and procedure _xTechnological innovations. _924891
650		6	_aImp�ot _xAdministration et proc�edure _xInnovations. _924892
700	1		_aWeber, D. M. _q(Dennis Manolito), _d1970- _eeditor. _924893
856	4	0	_3EBSCOhost _uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3636768
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938			_aEBSCOhost _bEBSC _n3636768
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