The Resource International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines

International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines

Label
International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
Title
International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
Creator
Subject
Language
eng
Summary
Due to the increasing global trade and importance of VAT/GST for state revenues, the interaction of domestic VAT/GST systems receives more and more attention. Cross-border B2B supplies of services are one of the major areas where conflicts of jurisdiction and tax planning structures can arise. This article examines and compares the EU VAT and Singapore GST system on B2B services in the light of the principles adopted in the OECD International VAT/GST Guidelines
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 25 (2019), no. 3 ; 42 p
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
  • International
  • European Union
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • GST
  • VAT
  • services
  • PE
  • fixed establishment
  • branch
  • agency PE
  • OECD International VAT/GST Guidelines
  • destination principle
Label
International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
Instantiates
Publication
Label
International trade in B2B services under VAT/GST law and the role of permanent/fixed establishments : a comparison of EU VAT and Singporean GST in the lightof the OECD VAT/GST guidelines
Publication

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