Development Guideline Of Ebusiness Considering International Accounting And Taxation Aspects

Author : Paul-Jürgen Sparwasser
Publisher : GRIN Verlag
Page : 85 pages
File Size : 48,6 Mb
Release : 2007-07
Category : Electronic
ISBN : 9783638653053

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Development-Guideline of EBusiness Considering International Accounting and Taxation Aspects by Paul-Jürgen Sparwasser Pdf

Seminar paper from the year 2001 in the subject Business economics - Accounting and Taxes, grade: Satisfactory, University of Cologne, 8 entries in the bibliography, language: English, abstract: The volatile electronic business is characterized by a seamless, borderless, and timeless marketplace. In this connection the internet is accelerating a number of trends that are laying the foundation for a new global economy, in which production and consumption become more mobile, dynamic, intangible, and multinational. The shift from a manufacturing-based economy to a service-based economy, working with etools and the dominance of information technology industry, knowledge man-agement and intangibles in ebusinesses will influence a revision of the current tradi-tional national-specific principles of accounting and taxation considering worldwide trade and commerce ("death of distance"). The consequence of that globalization effects will be a challenge to the philosophy of traditional accounting and taxation and promote an acceleration of global harmoniza-tion of the principles of accounting and taxation. The new business development and creation of innovative business planes in ebusi-nesses have to consider those certain properties and facilities of eManagement of resources in accounting and taxation. The guideline will give some practical approaches and issues for planning ebusi-nesses considering the essential rules, directives, regulations and principles of ac-counting and taxation ("state of the art"). Purpose of the project is to search in relevant German, U.S. and other references for relevant material about accounting and taxation of ebusinesses, summarize and structure the essentials to a practical guide for developing and planning ebusinesses. Based on the relevant accounting principles for ebusinesses in German commercial law (HGB), International Accounting Standards (IAS) and US-General Accepted Ac-counting Principles (US-GAAP), sales and use tax, and income ta

Author : M. H. B. Perera
Publisher : Unknown
Page : 141 pages
File Size : 48,6 Mb
Release : 1992
Category : Finance
ISBN : OCLC:28182788

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International accounting standards and the developing countries by M. H. B. Perera Pdf

Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 41,7 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463

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International VAT/GST Guidelines by Collectif Pdf

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 42,9 Mb
Release : 2019-06-20
Category : Electronic
ISBN : 9789264344112

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The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by OECD Pdf

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.

Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 40,5 Mb
Release : 2001-05-04
Category : Electronic
ISBN : 9789264189799

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Taxation and Electronic Commerce Implementing the Ottawa Taxation Framework Conditions by OECD Pdf

This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.

Author : Anonim
Publisher : Unknown
Page : 404 pages
File Size : 48,6 Mb
Release : 2002
Category : Business
ISBN : CORNELL:31924082818141

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Across the Board by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 1496 pages
File Size : 44,6 Mb
Release : 1989
Category : Accounting
ISBN : UOM:49015003051266

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Accountancy by Anonim Pdf

Author : Ontario. Ministry of Education
Publisher : Unknown
Page : 155 pages
File Size : 47,5 Mb
Release : 2007
Category : Curriculum planning
ISBN : 1424947006

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The Ontario Curriculum, Grades 11 and 12 by Ontario. Ministry of Education Pdf

Author : Mr.Victor Thuronyi
Publisher : International Monetary Fund
Page : 534 pages
File Size : 40,7 Mb
Release : 1996-08-23
Category : Business & Economics
ISBN : 1557755876

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Tax Law Design and Drafting, Volume 1 by Mr.Victor Thuronyi Pdf

Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Author : Gottschalk, Petter
Publisher : IGI Global
Page : 351 pages
File Size : 40,5 Mb
Release : 2005-12-31
Category : Business & Economics
ISBN : 9781599040066

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E-Business Strategy, Sourcing and Governance by Gottschalk, Petter Pdf

"This book is based on the premise that it is difficult, if not impossible, to manage a modern business or public organization without at least some knowledge of the planning, use, control and benefits of information technology"--Provided by publisher.

Author : Gerald Schwetje,Sam Vaseghi
Publisher : Springer Science & Business Media
Page : 178 pages
File Size : 48,8 Mb
Release : 2007-08-24
Category : Business & Economics
ISBN : 9783540752677

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The Business Plan by Gerald Schwetje,Sam Vaseghi Pdf

This book provides the essentials to write a successful business plan. The represented methods and best practices have been approved over many years in practice with many management consulting engagements. The book is beautifully structured, it has a pragmatic emphasis and an autodidactic approach. The reader gets acquainted with the skills and competencies as well as tools, required for the planning and development of the business plan project.

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 53,5 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

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Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Author : Anonim
Publisher : Unknown
Page : 858 pages
File Size : 54,8 Mb
Release : 1984
Category : Law
ISBN : IND:30000002413965

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Bowker's Law Books and Serials in Print by Anonim Pdf

Author : Mary-Jo Kranacher,Richard Riley
Publisher : John Wiley & Sons
Page : 626 pages
File Size : 53,9 Mb
Release : 2019-05-14
Category : Business & Economics
ISBN : 9781119494331

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Forensic Accounting and Fraud Examination by Mary-Jo Kranacher,Richard Riley Pdf

Forensic Accounting and Fraud Examination introduces students and professionals to the world of fraud detection and deterrence, providing a solid foundation in core concepts and methods for both public and private sector environments. Aligned with the National Institute of Justice (NIJ) model curriculum, this text provides comprehensive and up-to-date coverage of asset misappropriation, corruption, fraud, and other topics a practicing forensic accountant encounters on a daily basis. A focus on real-world practicality employs current examples and engaging case studies to reinforce comprehension, while in-depth discussions clarify technical concepts in an easily relatable style. End of chapter material and integrated IDEA and Tableau software cases introduces students to the powerful, user-friendly tools accounting professionals use to maximize auditing and analytic capabilities, detect fraud, and comply with documentation requirements, and coverage of current methods and best practices provides immediate relevancy to real-world scenarios. Amidst increased demand for forensic accounting skills, even for entry-level accountants, this text equips students with the knowledge and skills they need to successfully engage in the field.

Author : United Nations Conference on Trade and Development (UNCTAD)
Publisher : United Nations
Page : 136 pages
File Size : 44,6 Mb
Release : 2015-06-19
Category : Political Science
ISBN : 9789210572583

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Information Economy Report 2015 by United Nations Conference on Trade and Development (UNCTAD) Pdf

Electronic commerce (e-commerce) is rapidly transforming the way in which enterprises are interacting among each other as well as with consumers and governments. Despite important potential benefits, businesses and consumers in developing countries were for a long time slow to exploit e-commerce. As a result of changes in the evolving landscape for information and communications technologies (ICTs), this pattern is now changing, and e-commerce is growing rapidly in emerging markets and developing economies. Against this background, this publication revisits the potential opportunities and risks of e-commerce and examines how countries can benefit the most from the phenomenon in today's Information Society. Using official statistics and private sector data, it provides an up-to-date review of global and regional trends related to e-commerce in view of changes in the ICT landscape, focusing on developing countries while drawing lessons from developed countries.