The Resource Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Adoption of the e-commerce VAT package : the road ahead is still a rocky one
Resource Information
The item Adoption of the e-commerce VAT package : the road ahead is still a rocky one represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Adoption of the e-commerce VAT package : the road ahead is still a rocky one represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The e-commerce VAT package that was adopted in December 2017 is a key element of the European Commission VAT Action Plan and the Digital Single Market strategy. While the package should be transposed into the national legislations of the Member States by 2019 and 2021, this article identifies key implementation issues and unfixed enforcement challenges. It highlights, in particular, that relying on electronic platforms to collect the VAT does not come without difficulties and risks of abuse and that the lack of enforcement jurisdiction of EU tax administrations on non-EU businesses remains an unsolved and most worrying issue. The author concludes that the adoption of the e-commerce VAT package is certainly not the last step of the EU VAT modernization journey
- Language
- eng
- Label
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
- Title
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
- Language
- eng
- Summary
- The e-commerce VAT package that was adopted in December 2017 is a key element of the European Commission VAT Action Plan and the Digital Single Market strategy. While the package should be transposed into the national legislations of the Member States by 2019 and 2021, this article identifies key implementation issues and unfixed enforcement challenges. It highlights, in particular, that relying on electronic platforms to collect the VAT does not come without difficulties and risks of abuse and that the lack of enforcement jurisdiction of EU tax administrations on non-EU businesses remains an unsolved and most worrying issue. The author concludes that the adoption of the e-commerce VAT package is certainly not the last step of the EU VAT modernization journey
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 27 (2018), no. 4 ; p. 186-195
- http://library.link/vocab/creatorName
- Lamensch, M
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- e-commerce
- electronic services
- enforcement
- collection of tax
- VAT fraud
- Label
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
- Label
- Adoption of the e-commerce VAT package : the road ahead is still a rocky one
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Adoption-of-the-e-commerce-VAT-package--the-road/a1AqGFCpDh4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Adoption-of-the-e-commerce-VAT-package--the-road/a1AqGFCpDh4/">Adoption of the e-commerce VAT package : the road ahead is still a rocky one</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
