The Resource E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?

E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?

Label
E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?
Title
E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?
Creator
Subject
Language
eng
Summary
This article provides a primer on the operation of the VAT in the European Union, devoting particular attention to the distinction between supplies of goods and supplies of services as well as the role of the place of supply rules in determining if VAT is due, where VAT is due, and which party owes VAT
Citation source
In: Tax notes international. - Falls Church. - Vol. 88 (2017), no. 11 ; p. 1063-1071
http://library.link/vocab/creatorName
  • McGivern, R
  • Mace, J
  • Cassidy, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • VAT
  • place of supply
  • intra-Community supply
  • intra-Community services
Label
E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?
Instantiates
Publication
Label
E-commerce in the European Union : is the EU VAT area fit for its purpose in the 21st century?
Publication

Library Locations

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