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How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce compliance costs? These are just some of the pressing questions addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these questions, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues. It sets out the latest thinking of the OECD's Committee on Fiscal Affairs on the taxation aspects of electronic commerce, and on progress toward implementing the Ottawa Taxation Framework Conditions. It includes a number of documents for public review and comment, and details the outputs from the past two years' intensive dialogue with the international business community and with non-member economies. As such it is an invaluable reference for all those interested in how governments around the globe are responding to the taxation challenges presented by e-commerce.

Electronic commerce. --- Electronic commerce -- Taxation -- Law and legislation. --- Law and legislation. --- Taxation. --- Electronic commerce --- Law, Politics & Government --- Law, General & Comparative --- Law and legislation --- Taxation --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway

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Commercial law --- Tax law --- Economic law --- Double taxation --- Electronic commerce --- commerce electronique --- consommation --- tva --- International taxation (Double taxation) --- Taxation, Double --- Taxation --- Conflict of laws --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway --- Bit tax --- Taxation&delete& --- Law and legislation --- elektronische handel --- consumptie --- btw

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Commerce electronique --- Internet --- Impots --- Industrie --- Belasting --- Commerce en ligne --- Commerce on-line --- Commerce sur Internet --- Commerce électronique --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- Electronic commerce --- Impôt --- Internet commerce --- Internet retailing --- Online commerce --- Onlinehandel --- Taxation --- Vente en ligne --- Web retailing --- eBusiness --- eCommerce --- fiscalite --- commerce electronique --- international --- fiscaliteit --- elektronische handel --- internationaal --- Internet industry --- Commerce électronique --- Law and legislation --- Impôts --- Droit --- Commerce electronique - Impots --- Internet - Industrie - Impots

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Though only three years old, electronic commerce over the Internet has the potential to transform the marketplace. E-commerce will change the way business is conducted. Traditional intermediary functions will be replaced, new products and markets will be developed, and new relationships will be created between business and consumers. It will alter the way work is organised and open new channels of knowledge diffusion and human interactivity in the workplace. Workers will need to be more flexible as their functions and skills are redefined. The changes e-commerce will bring are far-reaching. They require new frameworks for doing business and a re-examination of government policies relating to commerce and skills. What is electronic commerce? What is the current state and likely future direction of e-commerce? What are the drivers and what are the inhibitors? What is its impact on costs, prices, and ultimately on economic efficiency? How is it affecting intermediaries? How do firms compete in the electronic environment? What market structure is likely to emerge? What is the impact on jobs? What types of skills will be needed? What major societal transformations will it entail? The full impact of e-commerce remains to be seen. This book begins to address these questions and provides a ground-breaking assessment of the economic and social impacts of electronic commerce and its effects on jobs by drawing on existing qualitative and quantitative evidence. This early analysis of an extremely dynamic activity identifies a number of areas where research is urgently needed and serves as the basis for an informed policy debate.

commerce electronique --- politique economique --- politique sociale --- pays de l'ocde --- AA / International- internationaal --- 381.56 --- 380.50 --- 658.50 --- 332.621.3 --- 384.7 --- 658.7 --- 382 --- Electronic commerce --- Cybercommerce --- E-business --- E-commerce --- E-tailing --- eBusiness --- eCommerce --- Electronic business --- Internet commerce --- Internet retailing --- Online commerce --- Web retailing --- Commerce --- Information superhighway --- Verkopen. Marktonderzoek. Verkoopsbeleid. --- Ventes. Analyse des marchés. Politique de vente. --- Sales. Market research. Sales policy. --- 658.7 Verkopen. Marktonderzoek. Verkoopsbeleid. --- 658.7 Ventes. Analyse des marchés. Politique de vente. --- 658.7 Sales. Market research. Sales policy. --- elektronische handel --- economisch beleid --- sociale politiek --- oeso landen --- Rechtstreekse verkoop aan de verbruiker. --- Structuur en organisatie van de handel (algemeenheden). --- Technisch beheer van de ondernemingen: algemeenheden. --- Technologische werkloosheid. Werkgelegenheid en informatica. --- Tele-informatie. Datatransmissie. --- Electronic commerce. --- Commerce électronique --- Social aspects --- Economic aspects --- Aspect social --- Aspect économique --- Technologische werkloosheid. Werkgelegenheid en informatica --- Structuur en organisatie van de handel (algemeenheden) --- Rechtstreekse verkoop aan de verbruiker --- Tele-informatie. Datatransmissie --- Technisch beheer van de ondernemingen: algemeenheden --- Verkopen. Marktonderzoek. Verkoopsbeleid --- Science and Technology --- Economics --- Business & Economics --- Marketing & Sales --- Social aspects. --- Economic aspects.

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Kort na de e-commerce zet de m-commerce zich meer en meer door als dé nieuwe trend. Consumenten maken meer en meer gebruik van hun smartphone of tablet om aankopen te verrichten. Ondernemingen – en dan vooral de vele nieuwe spelers op de markt – pikken graag hun graantje mee. Voorbeelden zijn er reeds in overvloed : - studenten blijven thuis en bestellen via een app wat ze wensen te eten. Hun maaltijd wordt zelfs aan de deur geleverd ; - de consument checkt dagelijks zijn rekening via de app van zijn bank en verricht zo ook zijn overschrijvingen ; - de Bancontact-app laat toe om via een smartphone betalingen te ontvangen of uit te voeren, zelfs tussen consumenten onderling ; - een toerist huurt via de Airbnb-app een kamer voor zijn volgende reis ; - klantenkaarten worden gedigitaliseerd en via een app en QR-code kan men punten sparen… Bij al deze praktijkvoorbeelden rijzen evenveel juridische vragen. Dit boek wil hierop een antwoord geven, of het nu gaat om een consument die zijn rechten wil kennen of een start-up die wil weten welke wettelijke plichten op hem rusten en welke fiscale voordelen aan m-commerce verbonden zijn.

Economic law --- Computer. Automation --- economisch recht --- consumentenvoorlichting --- Commerce électronique --- Commerce mobile --- Droit. --- Electronic commerce --- Mobile commerce --- Commerce électronique --- Law and legislation --- Droit --- BPB1707 --- consumentenrecht --- fiscale voordelen --- vie privee --- informatique --- 34:681.3 --- 351.82 --- commerce --- Internet --- Consommateur --- Jeune pousse --- Droit commercial --- P01 - Droit de l'informatique - Informaticarecht --- консумент --- Konsument --- verbruiker --- consumatori --- consument --- потребител --- Verbraucher --- consumatore --- потрошач --- kuluttaja --- tarbija --- καταναλωτής --- fogyasztó --- forbruger --- spotrebiteľ --- konsument --- tomhaltóir --- потрошувач --- potrošnik --- konsumator --- spotřebitel --- consumidor --- potrošač --- consumer --- konsumatur --- vartotojas --- patērētājs --- comércio na Internet --- handel via internet --- tregti online --- kibernetinė prekyba --- commercio on line --- e-kaubandus --- iepirkšanās internetā --- internetové obchodování --- kaupankäynti Internetissä --- τηλεεμπόριο --- commercio su Internet --- internetska trgovina --- virtualna trgovina --- e-kauppa --- tregti nëpërmjet Internetit --- virtuel handel --- virtuální obchod --- cibercomércio --- e-kereskedelem --- Online-Geschäfte --- E-Commerce --- comércio virtual --- Electronic Commerce --- r-thráchtáil --- е-трговија --- virtuaalikauppa --- virtuaalkaubandus --- elektronické obchodování --- comércio electrónico --- küberkaubandus --- virtual commerce --- online trgovina --- internetes kereskedelem --- internetinė prekyba --- cyberhandel --- e-commercio --- Interneti-kaubandus --- virtualioji prekyba --- comercio virtual --- e-comerț --- virtuell handel --- commerce virtuel --- internetový obchod --- virtuális kereskedelem --- handel via Internet --- e-comercio --- online commerce --- e. prekyba --- on-linehandel --- online-kaupankäynti --- comércio em linha --- virtuele handel --- e-trgovina --- εμπόριο on-line --- on line obchodování --- on-line handel --- cibercomercio --- commercio virtuale --- e-obchodování --- comerț prin internet --- e-handel --- κυβερνοεμπόριο --- tregti virtuale --- cybercommercio --- cybercommerce --- tregti kibernetike --- e-commerce --- onlinehandel --- Internet commerce --- E-Business --- comercio en Internet --- virtuālā tirdzniecība --- tirdzniecība internetā --- commerce sur Internet --- prekyba elektroniniu ryšiu --- интернетска трговија --- comercio en línea --- kyberkauppa --- tirdzniecība tiešsaistē --- εμπόριο μέσω Internet --- elektronischer Geschäftsverkehr --- comerț on line --- commerce en ligne --- e-obchod --- comerț electronic --- elektronsko poslovanje --- elektronikus kereskedelem --- elektronkaubandus --- comércio eletrónico --- sähköinen kaupankäynti --- Elektronischer Handel --- comercio electrónico --- ríomhthráchtáil --- elektroniskā tirdzniecība --- електронна търговия --- elektronische handel --- handel elektroniczny --- elektronisk handel --- elektronička trgovina --- tregti elektronike --- kummerċ elettroniku --- електронска трговија --- elektroninė prekyba --- електронска трговина --- commercio elettronico --- electronic commerce --- elektronický obchod --- ηλεκτρονικό εμπόριο --- webb --- idirlíon --- an tIdirlíon --- tīmeklis --- veeb --- faqe web --- světová počítačová síť --- svjetska računalna mreža --- web --- međumrežje --- www --- világháló --- Интернет --- internet --- internetas --- internets --- интернет --- Idirlíon --- 351.82 Economisch recht. Economische wetgeving. Economische reglementering. Subsidies voor het bedrijfsleven --- Economisch recht. Economische wetgeving. Economische reglementering. Subsidies voor het bedrijfsleven --- 34:681.3 Informaticarecht --- Informaticarecht --- start-up-yritys --- alustav äriühing --- новосоздадено претпријатие --- kezdő vállalkozás --- beginnend bedrijfje --- pokretanje poduzeća --- veprimtari tregtare e sapofilluar --- naują verslą pradedanti įmonė --- ndërmarrje e sapokrijuar --- empresa em fase de arranque --- startup enterprise --- ungt företag --- нов бизнис --- start-up --- nově založený podnik --- νέα επιχείρηση --- unicorn --- cuideachta nuathionscanta --- opstartvirksomhed --- nyetablerat företag --- početak poslovanja --- podnik v začiatkoch --- nystartet virksomhed --- giovane impresa --- предузеће у оснивању --- nova empresa --- mlado poduzeće --- gnólacht nuathionscanta --- empresa naciente --- jaundibināts uzņēmums --- întreprindere nouă --- стартиращ бизнес --- ndërmarrje e re --- Start-up-Unternehmen --- induló vállalkozás --- inovatyvi pradedančioji įmonė --- новоформирано трговско друштво --- začínající podnik --- νεοσύστατη επιχείρηση --- mlado podjetje --- startende onderneming --- negozju ġdid --- nuori yritys --- alustav ettevõte --- przedsiębiorstwo początkujące --- nystartat företag --- комерцијално право --- kauppalainsäädäntö --- legjislacion tregtar --- стопанско право --- kereskedelmi törvénykönyv --- Handelsgesetzgebung --- handelswetgeving --- Derecho comercial --- legislación comercial --- legislazione commerciale --- legislação comercial --- législation commerciale --- trgovinsko zakonodavstvo --- Handelsgesetzbuch --- affärsrätt --- prekybos teisė --- kaubandusõigus --- obchodná legislatíva --- legislație comercială --- äriseadusandlus --- komercdarbības likumdošana --- εμπορική νομοθεσία --- commercial legislation --- prekybos įstatymai --- obchodní legislativa --- handelslovgivning --- prawo handlowe --- kauppaoikeus --- commercial law --- drept comercial --- diritto commerciale --- obchodní právo --- kereskedelmi jog --- obchodné právo --- dritt kummerċjali --- трговско право --- Handelsrecht --- handelsrecht --- direito comercial --- äriõigus --- komercinė teisė --- търговско право --- e drejta tregtare --- komerctiesības --- dlí tráchtála --- Derecho mercantil --- трговинско право --- trgovačko pravo --- handelsret --- handelsrätt --- εμπορικό δίκαιο --- trgovinsko pravo --- droit des consommateurs --- avantages fiscaux --- prive-leven --- informatica --- handel --- startupvirksomhed --- uppstartsföretag --- unikornis --- eenhoorn --- licorne --- μονόκερως --- enhörningsföretag --- startup --- aloitteleva yritys --- unicórnio --- vienradzis --- еднорог --- jednorožec --- startup-yritys --- samorog --- vienaragis --- unicornio --- unicorno --- uusyritys --- Einhorn --- enhjørning --- jednorog --- aonbheannach --- jednorożec --- (nn) ükssarvik --- Belgique