The Resource Commissionair bij fictie, bij fictie dienstverrichter
Commissionair bij fictie, bij fictie dienstverrichter
Resource Information
The item Commissionair bij fictie, bij fictie dienstverrichter represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Commissionair bij fictie, bij fictie dienstverrichter represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- As of 1 January 2015 a change in the VAT treatment of telecommunications, broadcasting and electronic services with respect to the place of supply rules takes place. These services are taxed in the country where the end customer resides or where he is located. This article deals with the scheme known as the commissionary fiction, which is provided in art. 9 bis of the Turnover Tax Implementing Regulation. Art. 9bis regulates who is the provider of the service to the end customer
- Language
- eng
- Label
- Commissionair bij fictie, bij fictie dienstverrichter
- Title
- Commissionair bij fictie, bij fictie dienstverrichter
- Language
- eng
- Summary
- As of 1 January 2015 a change in the VAT treatment of telecommunications, broadcasting and electronic services with respect to the place of supply rules takes place. These services are taxed in the country where the end customer resides or where he is located. This article deals with the scheme known as the commissionary fiction, which is provided in art. 9 bis of the Turnover Tax Implementing Regulation. Art. 9bis regulates who is the provider of the service to the end customer
- Citation source
- In: Weekblad fiscaal recht. - Deventer. - Vol. 143 (2014),
- http://library.link/vocab/creatorName
- Merkx, M.M.W.D
- Geographic coverage
-
- European Union
- Europe
- Language note
- Dutch
- http://library.link/vocab/subjectName
-
- VAT
- electronic services
- telecommunication industry
- place of supply
- intermediary
- Label
- Commissionair bij fictie, bij fictie dienstverrichter
- Label
- Commissionair bij fictie, bij fictie dienstverrichter
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Commissionair-bij-fictie-bij-fictie/Cj8bmKg4Ou4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Commissionair-bij-fictie-bij-fictie/Cj8bmKg4Ou4/">Commissionair bij fictie, bij fictie dienstverrichter</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Commissionair-bij-fictie-bij-fictie/Cj8bmKg4Ou4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Commissionair-bij-fictie-bij-fictie/Cj8bmKg4Ou4/">Commissionair bij fictie, bij fictie dienstverrichter</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
