The Resource Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT

Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT

Label
Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
Title
Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
Creator
Subject
Language
eng
Summary
European Union law requires its constituent member states to levy value-added tax (VAT) on personal consumption or use of goods and services in accordance with its requirements. As VAT applies not only on the final supply to the consumer but also at every stage in the supply chain, US businesses looking to conduct transactions in Europe should be wary of the potential pitfalls that are implicit in the EU VAT system. This article looks at the basics of VAT, the EU VAT system, the differences between EU countries, online services, interaction with customs duties, the establishment test, obtaining a ruling from tax authorities and group reorganizations
Citation source
In: Tax planning international review. - London. - Vol. 41 (2014),
http://library.link/vocab/creatorName
Sinyor, A
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • electronic services
  • customs duty
  • fixed establishment
  • ruling
  • reorganization
Label
Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
Instantiates
Publication
Label
Bridging the Atlantic - common pitfalls for US businesses in relation to EU VAT
Publication

Library Locations

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