Social Media And Tax Law

Author : Alara Efsun Yazıcıoğlu
Publisher : Unknown
Page : 0 pages
File Size : 47,9 Mb
Release : 2024
Category : Corporations
ISBN : 1032306688

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Social Media and Tax Law by Alara Efsun Yazıcıoğlu Pdf

"The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, the digital barter and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies. Offering a comprehensive overview of tax law as it relates to the specificities of social media, the book examines taxation of influencers, taxation of social media companies, value added tax implications of the digital barter, the role that can be played by Pigouvian taxes in the field of social media, as well as the employment of social media as a tool for tax compliance. Widespread use of social media along with the proliferation of new social media platforms demonstrate the importance of social media tax law, and this book will be an important resource for tax administrations, lawyers and researchers"--

Author : Alara Efsun Yazıcıoğlu
Publisher : Taylor & Francis
Page : 252 pages
File Size : 47,6 Mb
Release : 2024-02-09
Category : Law
ISBN : 9781003846376

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Social Media and Tax Law by Alara Efsun Yazıcıoğlu Pdf

The tax implications of social media are numerous and highly debated, spanning such issues as the taxation of influencers, digital barter, and digital services taxes. This book offers a detailed overall analysis of the tax implications of social media, taking into consideration the unique characteristics of social media platforms and companies. Offering a comprehensive overview of tax law as it relates to the specificities of social media, the book examines taxation of influencers, taxation of social media companies, value added tax implications of the digital barter, the role that can be played by Pigouvian taxes in the field of social media, as well as the employment of social media as a tool for tax compliance. Widespread use of social media along with the proliferation of new social media platforms demonstrate the importance of social media tax law, and this book will be an important resource for tax administrations, lawyers, and researchers.

Author : Catalina Goanta,Sofia Ranchordás
Publisher : Edward Elgar Publishing
Page : 352 pages
File Size : 49,6 Mb
Release : 2020-05-29
Category : Law
ISBN : 9781788978286

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The Regulation of Social Media Influencers by Catalina Goanta,Sofia Ranchordás Pdf

In today’s society, the power of someone’s reputation, or influence, has been turned into a job: that of being a social media influencer. This role comes with promises, such as aspirational work, but is rife with challenges, given the controversy that often surrounds influencers. This is the first book on the regulation of social media influencers, that brings together legal, economic and ethical angles to further unveil the implications of influencer marketing.

Author : Mihaela Tofan
Publisher : Taylor & Francis
Page : 85 pages
File Size : 40,9 Mb
Release : 2022-06-07
Category : Law
ISBN : 9781000634686

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Tax Avoidance and European Law by Mihaela Tofan Pdf

Tax law is one of the legal fields with the most subtle influence on European integration and EU law. The European economic cooperation project emerged with the customs union, essentially a tax law concept, and evolved alongside other topics of tax harmonization. Still, the existence of the EU tax law is disputed. The research on the topic is significant, as the integration of national economies and markets has increased substantially, both within the EU and globally. This has put a strain on domestic tax rules, which are subject to the demands of the international taxation requirements. This book explores the relationship between tax avoidance regulation and sovereignty within the European Union, analyzing the impact of the effective regulatory methods for limiting and eliminating aggressive tax planning by multinational companies. Focusing on analyzing good practice in fiscal regulation efficiency and the results generated by the tax jurisprudence both at national and European level, its main objective is to present the argument for inter-dependency between taxation and the current changes in the concept of sovereignty. It highlights where fiscal regulation has led to uniform, yet flexible, solutions for the actual fight against companies’ abusive fiscal conduct, when taking advantage of tax competition. This text will be of value to academics, researchers, and advanced students in tax law and tax avoidance regulation and their intersection with sovereignty in the context of the European Union.

Author : Selina Keesoony
Publisher : Taylor & Francis
Page : 210 pages
File Size : 41,9 Mb
Release : 2022-05-30
Category : Law
ISBN : 9781000598445

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Tax Avoidance and the Law by Selina Keesoony Pdf

Tax Avoidance and the Law is a helpful guide for undergraduate and postgraduate students who want a thorough understanding of this dynamic area of law. The book is written in a way which is easy to follow and conveniently summarises complex case law on tax avoidance. Tax Avoidance and the Law explores the evolution of the UK’s General Anti- Abuse Rule. It provides a useful comparison with other Western jurisdictions’ anti-avoidance legislation, including the United States of America, Australia, New Zealand, South Africa, Canada and the EU. The underlying theme of the book rests on the notion that the taxpayer’s subjective motives, intentions or purposes are irrelevant when assessing tax liability. The book enables students to gain a good grasp of the fundamental issues in tax avoidance in a clear manner.

Author : Federica Casarosa,Evangelia Psychogiopoulou
Publisher : Taylor & Francis
Page : 226 pages
File Size : 50,5 Mb
Release : 2023-06-23
Category : Law
ISBN : 9781000895995

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Social Media, Fundamental Rights and Courts by Federica Casarosa,Evangelia Psychogiopoulou Pdf

This volume examines European and national higher-court decisions on social media from the perspective of fundamental rights and judicial dialogue. While the challenges social media poses for public policy and regulation have been widely discussed, the role of courts in this evolving legal area, especially from a fundamental-rights standpoint, has hitherto remained largely underexplored. This volume probes the contribution of national and European judiciaries to the protection of fundamental rights in a social media setting and delves into patterns of dialogue and interaction between domestic courts, the Court of Justice of the EU (CJEU) and the European Court of Human Rights (ECtHR), and between the CJEU and the ECtHR. The book specifically examines the extent and ways in which national and European judges incorporate fundamental rights reasoning in their social media rulings. It also investigates the nature and breadth of the use of European supranational case law in domestic judicial assessment and analyses the engagement of the CJEU and the ECtHR with the other’s case law. In doing so, the book instils jurisprudential dynamics into the study of social media law and regulation, exploring in particular the effects of European constitutionalism on the shaping and enforcement of fundamental rights in a social media context. Written by emerging and established experts in the field, this book will be essential reading for scholars of comparative, European and constitutional law, as well as those with a particular interest in digital technologies and social media.

Author : Jinyan Li,Joanne E. Magee,J. Scott Wilkie
Publisher : Unknown
Page : 606 pages
File Size : 44,9 Mb
Release : 2017
Category : Income tax
ISBN : 0779880811

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Principles of Canadian Income Tax Law by Jinyan Li,Joanne E. Magee,J. Scott Wilkie Pdf

Author : Iwona Lupa-Wójcik,Marta Czyżewska
Publisher : Academic Conferences and publishing limited
Page : 391 pages
File Size : 43,5 Mb
Release : 2023-05-18
Category : Business & Economics
ISBN : 9781914587665

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ECSM 2023 10th European Conference on Social Media by Iwona Lupa-Wójcik,Marta Czyżewska Pdf

Author : Jeffrey Owens,Robert Risse
Publisher : Kluwer Law International B.V.
Page : 305 pages
File Size : 47,7 Mb
Release : 2021-09-15
Category : Law
ISBN : 9789403534046

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Tax Law and Digitalization: The New Frontier for Government and Business by Jeffrey Owens,Robert Risse Pdf

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 43,9 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719

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Action Plan on Base Erosion and Profit Shifting by OECD Pdf

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Author : Paul Sanderson
Publisher : Carswell Legal Publications
Page : 258 pages
File Size : 46,7 Mb
Release : 1985
Category : Law
ISBN : 0459372203

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Musicians and the Law in Canada by Paul Sanderson Pdf

Author : Kerric Harvey
Publisher : SAGE Publications
Page : 1613 pages
File Size : 46,9 Mb
Release : 2013-12-20
Category : Political Science
ISBN : 9781483389004

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Encyclopedia of Social Media and Politics by Kerric Harvey Pdf

The Encyclopedia of Social Media and Politics explores how the rise of social media is altering politics both in the United States and in key moments, movements, and places around the world. Its scope encompasses the disruptive technologies and activities that are changing basic patterns in American politics and the amazing transformations that social media use is rendering in other political systems heretofore resistant to democratization and change. In a time when social media are revolutionizing and galvanizing politics in the United States and around the world, this encyclopedia is a must-have reference. It reflects the changing landscape of politics where old modes and methods of political communication from elites to the masses (top down) and from the masses to elites (bottom up) are being displaced rapidly by social media, and where activists are building new movements and protests using social media to alter mainstream political agendas. Key Features: This three-volume A-to-Z encyclopedia set includes 600 short essays on high-interest topics that explore social media’s impact on politics, such as "Activists and Activism," "Issues and Social Media," "Politics and Social Media," and "Popular Uprisings and Protest." A stellar array of world renowned scholars have written entries in a clear and accessible style that invites readers to explore and reflect on the use of social media by political candidates in this country, as well as the use of social media in protests overseas Unique to this book is a detailed appendix with material unavailable anywhere else tracking and illustrating social media usage by U.S. Senators and Congressmen. This encyclopedia set is a must-have general, non-technical resource for students and researchers who seek to understand how the changes in social networking through social media are affecting politics, both in the United States and in selected countries or regions around the world. Key Themes: Opening Essays Celebrities and Pioneers in Social Media and Politics Congressional Social Media Usage (Most Active Members) Measuring Social Media′s Political Impact Misuse of Social Media in the Political Arena: Issues and Ethics Social Media, Candidates, and Campaigns Social Media, Politics, and Culture Social Media and Networking Websites Social Media and Political Unrest Social Media and Social Issues, Activism, and Movements Social Media Concepts and Theorie Social Media Regulation, Public Policy, and Actual Practice Social Media Types, Innovation and Technology

Author : Sergio André Rocha,Allison Christians
Publisher : Kluwer Law International B.V.
Page : 401 pages
File Size : 55,8 Mb
Release : 2021-11-29
Category : Law
ISBN : 9789041194299

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A Multilateral Convention for Tax by Sergio André Rocha,Allison Christians Pdf

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.

Author : Tulus Suryanto,Liza Alili Sulejmani,Juhary Ali,Ravinder Rena,Simon Grima,Ramona Piryu
Publisher : Springer Nature
Page : 256 pages
File Size : 44,8 Mb
Release : 2024-01-03
Category : Science
ISBN : 9782384761128

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Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022) by Tulus Suryanto,Liza Alili Sulejmani,Juhary Ali,Ravinder Rena,Simon Grima,Ramona Piryu Pdf

This is an open access book.It is our great pleasure to announce the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022, host to host) and we would like to invite you to participate in the event. The conference will be held on 04 – 05 November 2022 in hybrid .The main objective of the multidisciplinary conference is to provide a platform for researchers, professionals, scholars and academicians to exchange and share their knowledge, information, new ideas and experience in person with their peers expected to join from different parts on the world. This gathering will help the delegates to establish research or business relations as well as to find international linkage for future collaborations in their career path. We hope that ICOSTELM 2022 outcome will lead to significant contributions to the knowledge base in these up-to-date scientific fields in scope. In addition, this conference will also offer opportunities for academicians, researchers, engineers, economist, entrepreneurs, journalist, and industry experts to meet and interact with local and international participants. This conference is organized by STEBI Lampung Indonesia, Coorporation With Asia e University Malaysia, Universiti Teknologi MARA (UITM) Shah Alam, Universiti Teknologi MARA (UITM) Cawangan Pulau Pinang Malaysia , International Balkan University Skopje North Macedonia, Geomatica Universiti College Malaysia, Faculty of Law Universitas Diponegoro , Universitas Pembangunan Veteran Jakarta , Universitas Islam Negeri Datokarama Palu, Universitas Jenderal Achmad Yani (UNJANI) Bandung, Universitas Sultan Ageng Tirtayasa Banten, Universitas Tarumanegara, Universitas Islam Negeri Antasari Banjarmasin and Magister Ilmu Pemerintahan FISIP - UNILA

Author : Francesco Farri
Publisher : Routledge
Page : 249 pages
File Size : 50,6 Mb
Release : 2020-09-27
Category : Business & Economics
ISBN : 9781000217483

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Tax Sovereignty and the Law in the Digital and Global Economy by Francesco Farri Pdf

This book discusses which is the most appropriate tax dimension to best manage the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is examined and two fundamental proposals are put forth: the first one aims at a coordination of the Destination-Based approach with the role of some specific digital assets, such as user data; the second one is a framework for a possible futuristic tax phenomenon all internal to the world of the internet and not linked to traditional territorial States. The compliance of these models with the constitutional principles that western democratic systems have affirmed over time in matters of taxation is then analyzed with particular regard to legal certainty, consent to taxation and to the re-distributive function of taxes. A specific evaluation of the role of the European Union is carried out and the jurisprudence on financial interests of the Union and on State aids is analyzed and tackled in light of the Treaty on the Functioning of the European Union and of the tax sovereignty of member States. The conclusion is that the model of the organization with a general political purpose, from which modern States take their inspiration, appears unfailing for a tax project that would focus on the good and the growth of the person and of the social aggregations in which everyone lives. A model that therefore deserves to be safeguarded, although with new methods and instruments, starting from a Destination-Based Asset-Coordinated approach, in the Third Millennium. The book will be of interest to researchers and academics in international tax law, constitutional law and in political science.