The Resource Cloud computing and VAT

Cloud computing and VAT

Label
Cloud computing and VAT
Title
Cloud computing and VAT
Creator
Subject
Language
  • eng
  • eng
Summary
This article explains how the supplies of electronically supplied services (ESS) are subject to the EU VAT, including application of VAT to ESS, nexus = place of supply, special scheme for ESS, the alternative to single point of registration (SPOR), Switzerland, Norway, the rest of the world, value for VAT purposes, accounting for the VAT, and application to VAT accounting
Citation source
In: Tax notes international. - Falls Church. - Vol. 62 (2011),
http://library.link/vocab/creatorName
  • Hobbs, C
  • Christie, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • supply (VAT)
  • services
  • nexus

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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