The Resource EU VAT proposals to stimulate electronic commerce and digital publishing

EU VAT proposals to stimulate electronic commerce and digital publishing

Label
EU VAT proposals to stimulate electronic commerce and digital publishing
Title
EU VAT proposals to stimulate electronic commerce and digital publishing
Creator
Subject
Language
eng
Summary
On 1 December 2016, the European Commission presented several proposals to simplify the VAT rules for cross-border electronic commerce. The proposed changes include the extension of the MOSS; simplification of the VAT rules for small businesses; abolition of the exemption for low-value consignments; and the allowance of equal VAT rates for printed and digital publications. In this article, the author discusses and provides an analysis of all those proposed changes
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 2 ; p. 132-136
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • digital economy
  • e-commerce
  • MOSS
  • one-stop shop scheme
  • reduced rate
Label
EU VAT proposals to stimulate electronic commerce and digital publishing
Instantiates
Publication
Label
EU VAT proposals to stimulate electronic commerce and digital publishing
Publication

Library Locations

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      52.3736660 4.9336932
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