The Resource From clicks to compliance : a data conduit to collect VAT

From clicks to compliance : a data conduit to collect VAT

Label
From clicks to compliance : a data conduit to collect VAT
Title
From clicks to compliance : a data conduit to collect VAT
Creator
Subject
Language
eng
Summary
In our fast-paced and hyper-connected world, more and more consumers are purchasing online, often from offshore vendors. Governments have been increasingly interested in exploring various options to collect VAT on these purchases, both in order to protect their revenue and to ensure a level playing field between domestic and offshore businesses. In this article, the authors argue that the current collection models for VAT in cross-border situations are outdated and that there is a need for the development of alternative models which would better fit the digital economy. Going one step further, they make concrete suggestions which create a fairer scenario for local businesses while also preventing offshore businesses from being penalized
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 5 ; p. 368-374
http://library.link/vocab/creatorName
  • Lamensch, M
  • Saraswat, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • tax compliance
  • digital economy
  • collection of tax
Label
From clicks to compliance : a data conduit to collect VAT
Instantiates
Publication
Label
From clicks to compliance : a data conduit to collect VAT
Publication

Library Locations

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