The Resource B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code

B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code

Label
B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Title
B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Creator
Subject
Language
eng
Summary
The authors explain the considerations made by Switzerland for determining the "place of taxation" rules, with focus on article 8, par. 2(a) of the Swiss VAT Code in B2B and B2C transactions. Because those transactions are treated the same, double taxation or double non-taxation can arise with respect to cross-border supplies
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
http://library.link/vocab/creatorName
  • Imstepf, R
  • Beusch, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply
Label
B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Instantiates
Publication
Label
B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...