The Resource Information asymmetries in EU VAT
Information asymmetries in EU VAT
Resource Information
The item Information asymmetries in EU VAT 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 Information asymmetries in EU VAT 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
- Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In this overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries
- Language
- eng
- Extent
- xxii, 499 p.
- Isbn
- 9789041189172
- Label
- Information asymmetries in EU VAT
- Title
- Information asymmetries in EU VAT
- Language
- eng
- Summary
- Unlike conventional direct taxes, the application and administration of value-added tax (VAT) depends to a considerable extent on the exchange of information between the taxable person and his transaction counterparts. In practice, the taxable person often fails to obtain necessary information from his transaction counterparts, giving rise to information asymmetries that can induce VAT assessments, sanctions, and audits. In this overview of European Union (EU) VAT law, this book assesses legislation, case law, and practice at EU and national levels, in the process of examining how to minimize the risks and negative consequences associated with information asymmetries
- http://library.link/vocab/creatorName
- Nellen, F.J.G
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Eucotax series on European taxation
- Series volume
- volume 53
- http://library.link/vocab/subjectName
-
- VAT
- exchange of information
- VAT system
- fiscal neutrality
- ECJ case law
- reverse charge mechanism
- taxable person
- VAT group
- fixed establishment
- Label
- Information asymmetries in EU VAT
- Extent
- xxii, 499 p.
- Isbn
- 9789041189172
- Isbn Type
- (eBook)
- Label
- Information asymmetries in EU VAT
- Extent
- xxii, 499 p.
- Isbn
- 9789041189172
- Isbn Type
- (eBook)
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Information-asymmetries-in-EU-VAT/HG0UsJ2mHc8/" 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/Information-asymmetries-in-EU-VAT/HG0UsJ2mHc8/">Information asymmetries in EU VAT</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Information asymmetries in EU VAT
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Information-asymmetries-in-EU-VAT/HG0UsJ2mHc8/" 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/Information-asymmetries-in-EU-VAT/HG0UsJ2mHc8/">Information asymmetries in EU VAT</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>
