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
Resource Information
The item Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services 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 Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services 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
- 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
- Language
- eng
- 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
- 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 (VAT)
- services
- Label
- 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
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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/Internationale-MwSt-Richtlinien-f%C3%BCr/_Gu_LIDH_uI/" 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/Internationale-MwSt-Richtlinien-f%C3%BCr/_Gu_LIDH_uI/">Internationale MwSt-Richtlinien für B2C-Dienstleistungen = OECD International VAT/GST Guidelines for B2C Services</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>
