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Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret

Yıl 2006, Cilt: 7 Sayı: 2, - , 01.06.2006

Emrah Ferhatoğlu

Öz

Anahtar Kelimeler

-

Kaynakça

  • Bird, R. M. (2005). Timing Electronic (.‘onmterce: Tire End of the Beginning? International Tax Program Institute Tor International Business University ol’Toronte, University of Toronto International Tax Program Paper. 0502. '
  • Bruce, D. ve Fox, W.F. (2000). E-Connnerce in the Context ofDee/ining State Sales Tax Brixen. National Tax Journal 53 (4): 1373-1388.
  • Council Directive 2002/38/EC of 7 May 2002 Amending and Amending Temporary Directive 77/388/EEC as Regards the Value Added Tax Arrangements Applicable to Radio and Television Broadcasting Services and Certain Electronically Supplied Services. OfŞcial Journal ot'lîtn'opeau Communities, I.. 128, 15/5/2002.
  • Council Directive 91/680/EEC of 16 December 1991 Supplementing the Common System of Value Added Tax and Amending Directive 77/388/EEC with a View to the Abolition of“ Fiscal Frontiers. Official Journal. L 376 , 31/12/1991.
  • Council Directive 92/111/EEC 01'14 December 1992 Amending, Directive 77/388/EEC and Introducing SimpliŞcation Measures with Regard to Value Added Tax, OII'iciaI Journal, I. 384 , 30/12/1992.
  • Council Directive 92/77/EEC of 19 October 1992 Supplementing the Common System of Value Added Tax and Amending Directive 77/388/EEC (Approximation ofVAT Rates), OfŞcial Journal L 316. 31/10/1992.
  • Dönmez, R. (1998). Vergi Httti'ttti'tt Aetsmdan Kiirese/ieşnie ve Elektronik Ticaret. Anadolu Üniversitesi iktisadi ve Idari Bilimler Fakültesi Dergisi C XIV, s 1-2 : 415—452.
  • European Commission and ()ECD (1998). Value-Added Taxes in Central and Eastern European Contries, Paris.
  • Fawkes, T. (2001). The Proposed E. U. VATon Electronically Transmitted Services: Enforcen'rent and Compliance Issues. Northwestern Joni-vial oflnternational Law & Bas/next 22: 47—62.
  • Fitzgerald, S. (2002). US Companies’Sates to EU Consumers Subject to V/ITon Digital Dot-enteritis. The Tax Adviser, June, Vol. 33, No. 6.
  • Fox, W. F. ve Murray, M. N. (1997). The Sri/es Tax and Electronic Commerce: So W/iatîs New?. National Tax Journal 50 (3): 573- 592.
  • Goolsbec, A (2001 ). Implications of'Electronic Commerce/or F iscat' Policy (and Vice Verne). Journal of Economic Perspectives 15 (I): 13—23.
  • Gordon-Murmane, L. (2000). E-Comnrerce and Internet Taxation: hurries, Organizations, and Findings. Searcher 8 (6): 48—54.
  • Hart, C. A. (1994). The European Commutative Value Added Rix System: :lnirı'ySiX eft/re New Ti‘tiii.§'iii()iitiil Regime cimi Pi'ns'peers'for Further Hermonimtinn. Internatioml Tax and Business Lawyer 12 (1): 1— 62
  • Hellerstein, W. (1997). Hans-netim? Taxes“ imci Eieetrmıie C'nnmıerı'e: Designing Stare Hires Thai Work in (m internete Environment. National Tax Journal 50 (3): 593—606.
  • lviıısun, J. (2003). Why the EU If'İ-lTumi if—Cemmeree Directive Does- NU ifl/briç? International Tax Review 14 (9): 27-29.
  • Lal'fei', A. B. H980). The international impact off'a Value—Added Tux. Journal ot‘Corporution Law l20; 119-125.
  • Mclıuı'e, C. E. (2003). The lil/ne Added Tux un Eieetronie Commerce in the European Union, International Tax and Public Finance 10 (()): 753-762.
  • Merril, P. R. (2001). [ntermitimrui Texeiien ofE-Cnmmeree. The CPA Journal 7l (ll): 30-38.
  • Mikesell, J. l,. (2000). Remote Vendors emi American Sales and Use Tnxniinn.’ The Bciinm'e Between Firing the Problem ami Fixing the Thx. National Tax Journal 53 (4): 1273-1285.
  • OECD (2001). TELrarion and Eiceh‘miie Commerce: Impiemenring the Ottawa Tiixatirm Framewoı-“ı'c Conditions, Paris:
  • Sinyor, A. (2002). EU PHTUH iES-Commerce: The Practice implications: İnter-iletimini Tex Review 13 (6): 32—33
  • Sixth Council Directive 77i388/EEC 01'17 May 1977 on the Harmonisation of the [laws of the Member States Relating to Turnover Taxes — Common System ot‘Value Added Tax: Uniform Basis ofAssessment, OfŞcial Journal L 145, 13/06/1977.
  • TOBB (20011 l’El'giiemede Gin/mi Eğilimler: AB ve Türk Vergi Sistemi. Tiirıl'iı'e ( )(iuinr ve Borsaicii' Birliği Özel ihiimr Kerem'in“: Raporu, Ankara.
  • Yaltl, B. (2003'). Eiehii'rmiic Yieiii'erre Vergilendirme. DER Yayınları, İstanbul.
  • Multistate Taxation: Does {he Nevada Cmpomtion or LLC have (() Register LM“ a Foreign Corporation in Another State? http:/fwww. 1winc.com/nserviecl0.11m], (erişim tarihi 16 Mart 2006).
  • Richardson, T. July i is "l/ATDny”.The Register, http:i/wwwıhercgisîer. co.Lık.i2003/06/13/july_1_is_vatwday. (erişim tarihi 18 Şubat 2006).
  • 7'10().LFHHS’J (i”-”“El

Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret

Yıl 2006, Cilt: 7 Sayı: 2, - , 01.06.2006

Emrah Ferhatoğlu

Öz

Anahtar Kelimeler

-

Kaynakça

  • Bird, R. M. (2005). Timing Electronic (.‘onmterce: Tire End of the Beginning? International Tax Program Institute Tor International Business University ol’Toronte, University of Toronto International Tax Program Paper. 0502. '
  • Bruce, D. ve Fox, W.F. (2000). E-Connnerce in the Context ofDee/ining State Sales Tax Brixen. National Tax Journal 53 (4): 1373-1388.
  • Council Directive 2002/38/EC of 7 May 2002 Amending and Amending Temporary Directive 77/388/EEC as Regards the Value Added Tax Arrangements Applicable to Radio and Television Broadcasting Services and Certain Electronically Supplied Services. OfŞcial Journal ot'lîtn'opeau Communities, I.. 128, 15/5/2002.
  • Council Directive 91/680/EEC of 16 December 1991 Supplementing the Common System of Value Added Tax and Amending Directive 77/388/EEC with a View to the Abolition of“ Fiscal Frontiers. Official Journal. L 376 , 31/12/1991.
  • Council Directive 92/111/EEC 01'14 December 1992 Amending, Directive 77/388/EEC and Introducing SimpliŞcation Measures with Regard to Value Added Tax, OII'iciaI Journal, I. 384 , 30/12/1992.
  • Council Directive 92/77/EEC of 19 October 1992 Supplementing the Common System of Value Added Tax and Amending Directive 77/388/EEC (Approximation ofVAT Rates), OfŞcial Journal L 316. 31/10/1992.
  • Dönmez, R. (1998). Vergi Httti'ttti'tt Aetsmdan Kiirese/ieşnie ve Elektronik Ticaret. Anadolu Üniversitesi iktisadi ve Idari Bilimler Fakültesi Dergisi C XIV, s 1-2 : 415—452.
  • European Commission and ()ECD (1998). Value-Added Taxes in Central and Eastern European Contries, Paris.
  • Fawkes, T. (2001). The Proposed E. U. VATon Electronically Transmitted Services: Enforcen'rent and Compliance Issues. Northwestern Joni-vial oflnternational Law & Bas/next 22: 47—62.
  • Fitzgerald, S. (2002). US Companies’Sates to EU Consumers Subject to V/ITon Digital Dot-enteritis. The Tax Adviser, June, Vol. 33, No. 6.
  • Fox, W. F. ve Murray, M. N. (1997). The Sri/es Tax and Electronic Commerce: So W/iatîs New?. National Tax Journal 50 (3): 573- 592.
  • Goolsbec, A (2001 ). Implications of'Electronic Commerce/or F iscat' Policy (and Vice Verne). Journal of Economic Perspectives 15 (I): 13—23.
  • Gordon-Murmane, L. (2000). E-Comnrerce and Internet Taxation: hurries, Organizations, and Findings. Searcher 8 (6): 48—54.
  • Hart, C. A. (1994). The European Commutative Value Added Rix System: :lnirı'ySiX eft/re New Ti‘tiii.§'iii()iitiil Regime cimi Pi'ns'peers'for Further Hermonimtinn. Internatioml Tax and Business Lawyer 12 (1): 1— 62
  • Hellerstein, W. (1997). Hans-netim? Taxes“ imci Eieetrmıie C'nnmıerı'e: Designing Stare Hires Thai Work in (m internete Environment. National Tax Journal 50 (3): 593—606.
  • lviıısun, J. (2003). Why the EU If'İ-lTumi if—Cemmeree Directive Does- NU ifl/briç? International Tax Review 14 (9): 27-29.
  • Lal'fei', A. B. H980). The international impact off'a Value—Added Tux. Journal ot‘Corporution Law l20; 119-125.
  • Mclıuı'e, C. E. (2003). The lil/ne Added Tux un Eieetronie Commerce in the European Union, International Tax and Public Finance 10 (()): 753-762.
  • Merril, P. R. (2001). [ntermitimrui Texeiien ofE-Cnmmeree. The CPA Journal 7l (ll): 30-38.
  • Mikesell, J. l,. (2000). Remote Vendors emi American Sales and Use Tnxniinn.’ The Bciinm'e Between Firing the Problem ami Fixing the Thx. National Tax Journal 53 (4): 1273-1285.
  • OECD (2001). TELrarion and Eiceh‘miie Commerce: Impiemenring the Ottawa Tiixatirm Framewoı-“ı'c Conditions, Paris:
  • Sinyor, A. (2002). EU PHTUH iES-Commerce: The Practice implications: İnter-iletimini Tex Review 13 (6): 32—33
  • Sixth Council Directive 77i388/EEC 01'17 May 1977 on the Harmonisation of the [laws of the Member States Relating to Turnover Taxes — Common System ot‘Value Added Tax: Uniform Basis ofAssessment, OfŞcial Journal L 145, 13/06/1977.
  • TOBB (20011 l’El'giiemede Gin/mi Eğilimler: AB ve Türk Vergi Sistemi. Tiirıl'iı'e ( )(iuinr ve Borsaicii' Birliği Özel ihiimr Kerem'in“: Raporu, Ankara.
  • Yaltl, B. (2003'). Eiehii'rmiic Yieiii'erre Vergilendirme. DER Yayınları, İstanbul.
  • Multistate Taxation: Does {he Nevada Cmpomtion or LLC have (() Register LM“ a Foreign Corporation in Another State? http:/fwww. 1winc.com/nserviecl0.11m], (erişim tarihi 16 Mart 2006).
  • Richardson, T. July i is "l/ATDny”.The Register, http:i/wwwıhercgisîer. co.Lık.i2003/06/13/july_1_is_vatwday. (erişim tarihi 18 Şubat 2006).
  • 7'10().LFHHS’J (i”-”“El
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

Emrah Ferhatoğlu Bu kişi benim

Yayımlanma Tarihi 1 Haziran 2006
Gönderilme Tarihi 12 Aralık 2014
Yayımlandığı Sayı Yıl 2006 Cilt: 7 Sayı: 2

Kaynak Göster

APA Ferhatoğlu, E. (2006). Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 7(2).
AMA Ferhatoğlu E. Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. Haziran 2006;7(2).
Chicago Ferhatoğlu, Emrah. “Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi 7, sy. 2 (Haziran 2006).
EndNote Ferhatoğlu E (01 Haziran 2006) Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi 7 2
IEEE E. Ferhatoğlu, “Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret”, Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, c. 7, sy. 2, 2006.
ISNAD Ferhatoğlu, Emrah. “Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi 7/2 (Haziran 2006).
JAMA Ferhatoğlu E. Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. 2006;7.
MLA Ferhatoğlu, Emrah. “Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, c. 7, sy. 2, 2006.
Vancouver Ferhatoğlu E. Avrupa Birliği Ortak Katma Değer Vergisi Sisteminde Elektronik Ticaret. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi. 2006;7(2).