商品簡介
In this book, author Cristina Trenta presents readers with a comprehensive examination of the taxation implications of digital sharing of services and products via legitimate peer to peer (P2P) services, as seen through the lens of the potential impact to the collection of value-added tax (VAT) in the European Union. The author covers various P2P and network models of commerce, business models for P2P networks, taxable persons and economic activity, identifying actors in P2P networks for VAT purposes, and a variety of other related issues and subjects. Annotation c2016 Ringgold, Inc., Portland, OR (protoview.com)