The Resource Cross-border entities and EU VAT : a contradictory concept?

Cross-border entities and EU VAT : a contradictory concept?

Label
Cross-border entities and EU VAT : a contradictory concept?
Title
Cross-border entities and EU VAT : a contradictory concept?
Creator
Subject
Language
eng
Summary
One of the issues discussed at the Forum of the Confédération Fiscale Européenne (CFE) on 23 April 2009 was the VAT treatment of services exchanged between the various parts of a commercial group or entity that are separated by a national border. In this article, the author gives an overview of the discussions and concludes that, although it solves specific problems for a limited group of businesses, treating services exchanged between dependent parts of an entity or commercial group as being outside the scope of VAT is not consistent with the principles on which the VAT system is based
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 21 (2010),
http://library.link/vocab/creatorName
Amand, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT group
  • intra-group services
Label
Cross-border entities and EU VAT : a contradictory concept?
Instantiates
Publication
Label
Cross-border entities and EU VAT : a contradictory concept?
Publication

Library Locations

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