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Numrering	Referens	Omslagsbild	Hitta
1.	Rendahl, Pernilla, 1977- (författare) Cross-Border Consumption Taxation of Digital Supplies 2009 Doktorsavhandling (övrigt vetenskapligt/konstnärligt)
2.	Rendahl, Pernilla (författare) Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce 2008 Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. the tax burden is carried by the final consumer. In the middle of the 20th century the Internet opened up the possibility for electronic commerce. Many problems arise when the rapid evolution of techniques related to e-commerce is mixed with the objective of consumption taxation, particularly in cross-border supplies to consumers. This study focuses on the cross-border consumption taxation on digital supplies in business to consumer e-commerce from an international coordination perspective. The study presented in this book covers a comparative study of EC VAT, Australian GST and Canadian GST concerning how digital supplies are taxed in business to consumer cross-border supplies. It particularly focuses on if there are risks for double taxation and unintentional non-taxation and identifying the causes for such cases. In addition the possible remedies for double taxation and unintentional non-taxation are discussed. The findings in the study are evaluated based on rationality, which refers to if the consumption taxation upholds the principles that are part of the OECD, Ottawa Taxation Framework Conditions. The principles that are part of the Framework Conditions are; neutrality, efficiency, certainty and simplicity, effectiveness and fairness and flexibility.

Rendahl, Pernilla (författare)
Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce
2008
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Consumption taxes such as a value added tax (VAT) or a goods and services tax (GST) is an important revenue source for several countries, not least within the European Union (EU) which has had a harmonized VAT since the end of the 1960s. The intention of consumption taxation is to tax expenditures made by persons for their private purposes, i.e. the tax burden is carried by the final consumer. In the middle of the 20th century the Internet opened up the possibility for electronic commerce. Many problems arise when the rapid evolution of techniques related to e-commerce is mixed with the objective of consumption taxation, particularly in cross-border supplies to consumers. This study focuses on the cross-border consumption taxation on digital supplies in business to consumer e-commerce from an international coordination perspective. The study presented in this book covers a comparative study of EC VAT, Australian GST and Canadian GST concerning how digital supplies are taxed in business to consumer cross-border supplies. It particularly focuses on if there are risks for double taxation and unintentional non-taxation and identifying the causes for such cases. In addition the possible remedies for double taxation and unintentional non-taxation are discussed. The findings in the study are evaluated based on rationality, which refers to if the consumption taxation upholds the principles that are part of the OECD, Ottawa Taxation Framework Conditions. The principles that are part of the Framework Conditions are; neutrality, efficiency, certainty and simplicity, effectiveness and fairness and flexibility.

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