The Resource Base erosion and profit shifting and value added tax in the digital economy

Base erosion and profit shifting and value added tax in the digital economy

Label
Base erosion and profit shifting and value added tax in the digital economy
Title
Base erosion and profit shifting and value added tax in the digital economy
Creator
Subject
Language
eng
Summary
In the final report on Action Point 1 of the Organisation for Economic Co-operation and Development (OECD)/Group of Twenty Base Erosion and Profit Shifting (BEPS) Project, "Addressing the Tax Challenges of the Digital Economy" (BEPS Report), attention is paid to Value Added Tax (VAT)/Goods and Services Tax issues raising BEPS concerns. The Report goes into two problem areas: the remote digital supply of services in general and the remote digital supply of services to a multi-location enterprise. The author discusses these problem areas
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 25 (2016), no. 4 ; p.182-183
http://library.link/vocab/creatorName
Kogels, H.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • BEPS Project (OECD)
  • digital economy
Label
Base erosion and profit shifting and value added tax in the digital economy
Instantiates
Publication
Label
Base erosion and profit shifting and value added tax in the digital economy
Publication

Library Locations

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      52.3736660 4.9336932
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