The Resource Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
Resource Information
The item Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided? 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 Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided? 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
- On 1 January 2010, new place-of-supply rules for services apply in the European Union. Many provisions of the Regulation that contains implementing measures for the VAT Directive relate to those rules and, consequently, that Regulation had to be adapted. In this article, the authors focus on the new provisions of the recast Implementing Regulation, in particular those relating to the new place-of-supply rules, and they analyse the extent to which those provisions offer solutions for the main issues in the area of EU VAT that have been identified from a business perspective, and assess whether the Regulation produces the required guidance and clarification at EU level
- Language
- eng
- Label
- Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
- Title
- Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
- Language
- eng
- Summary
- On 1 January 2010, new place-of-supply rules for services apply in the European Union. Many provisions of the Regulation that contains implementing measures for the VAT Directive relate to those rules and, consequently, that Regulation had to be adapted. In this article, the authors focus on the new provisions of the recast Implementing Regulation, in particular those relating to the new place-of-supply rules, and they analyse the extent to which those provisions offer solutions for the main issues in the area of EU VAT that have been identified from a business perspective, and assess whether the Regulation produces the required guidance and clarification at EU level
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 22 (2011),
- http://library.link/vocab/creatorName
-
- Lejeune, I
- Cortvriend, E
- Accorsi, D
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- place of supply
- services
- Label
- Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
- Label
- Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?
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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/Implementing-measures-relating-to-EU/mV51BnVPL1M/" 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/Implementing-measures-relating-to-EU/mV51BnVPL1M/">Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?</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/Implementing-measures-relating-to-EU/mV51BnVPL1M/" 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/Implementing-measures-relating-to-EU/mV51BnVPL1M/">Implementing measures relating to EU place-of-supply rules : are business issues solved and is certainty provided?</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>
