The Resource Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services

Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services

Label
Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services
Title
Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services
Creator
Subject
Language
eng
Summary
In November 2015, the OECD Committee on Fiscal Affairs published the final consolidated version of the OECD International VAT/GST Guidelines. After intense discussions at the third OECD Global Forum on VAT, the delegates endorsed a set of guidelines for defining the place of supply for services provided to consumers (B2C services). The authors summarize these B2C guidelines and evaluate their compatibility with EU and Austrian VAT rules
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016), no. 11 ; p. 532-546
http://library.link/vocab/creatorName
  • Kollmann, J
  • Spies, K
  • Turcan, L
  • Turić, D
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • VAT
  • OECD International VAT/GST Guidelines
  • VAT Directive
  • place of supply
  • services
Label
Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services
Instantiates
Publication
Label
Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services
Publication

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