The Resource Cloud computing en indirecte belastingen

Cloud computing en indirecte belastingen

Label
Cloud computing en indirecte belastingen
Title
Cloud computing en indirecte belastingen
Creator
Subject
Language
eng
Summary
This article clarifies the application of VAT on cloud transactions taking place in one or more jurisdictions on the basis of EU law and the Dutch legislation. Because the 'cloud' forms part of the digital economy some comments on recent developments in this field, in particular on the base erosion and profit shifting (BEPS) project of the OECD are included
Citation source
In: MBB : belastingbeschouwingen. - Den Haag. - Vol. 83 (2014), no. 9 ; p. 341-347
http://library.link/vocab/creatorName
  • Bal, A.M
  • Offermanns, R.H.M.J
Geographic coverage
  • International
  • European Union
Language note
Dutch
http://library.link/vocab/subjectName
  • electronic services
  • VAT
  • place of supply
  • PE
Label
Cloud computing en indirecte belastingen
Instantiates
Publication
Label
Cloud computing en indirecte belastingen
Publication

Library Locations

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