European VAT and the sharing economy (EUCOTAX series on European taxation ; volume 65)

European VAT and the sharing economy

(EUCOTAX series on European taxation ; volume 65)

Call No. (NDL): AE5-361-D4
Bibliographic ID of National Diet Library: 030205329

Material type: 図書

Author: Giorgio Beretta.

Publisher: Kluwer Law International B.V.

Publication date: [2019]

Material Format: Paper

Capacity, size, etc.: xxiv, 413 pages ; 25 cm.

NDC: -

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Other physical details：: illustrations

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Paper

Material Type: 図書
ISBN: 9403514353 hardback
9789403514352 hardback
Title: European VAT and the sharing economy
Author/Editor: Giorgio Beretta.
Series Title: EUCOTAX series on European taxation ; volume 65
Title Heading: Eucotax series on European taxation ; 65.
Author Heading: Beretta, Giorgio.
Publication, Distribution, etc.: Alphen aan den Rijn, the Netherlands : Kluwer Law International B.V. (出版)
Publication Date: [2019]
Publication Date (W3CDTF): 2019
Extent: xxiv, 413 pages
Other physical details: illustrations
Size: 25 cm.
Place of Publication (Country Code): NL
Text Language Code: eng
Content Type: text
Media Type: unmediated
Carrier Type: volume
Subject Heading: Value-added tax--Law and legislation--European Union countries.
Sharing--Economic aspects.
Cooperation--European Union countries.
Cooperation.
Value-added tax--Law and legislation.
European Union countries.
LCC: KJE7285
DDC: 343.2404
349.497
NDLC: AE5-361
A366
Target Audience: 一般
Note (Content): As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists to understand and address the main challenges that the sharing economy poses to the current EU VAT system. Moreover, the various solutions and recommendations advanced in the book offer valuable insights into international and national policymakers dealing with similar issues under other VAT systems.
Note (Bibliography): Includes bibliographical references and index.
Holding library: 国立国会図書館
Call No.: AE5-361-D4
Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 030205329
http://id.ndl.go.jp/bib/030205329
OCLC No.: 1125021154
https://www.worldcat.org/oclc/1125021154
Cataloging Rule: RDA
Bibliographic Record Category (NDL): 211