The Resource MOSS: last stop before changes take effect

MOSS: last stop before changes take effect

Label
MOSS: last stop before changes take effect
Title
MOSS: last stop before changes take effect
Creator
Subject
Language
eng
Summary
On 1 October 2014, the web portal for the Mini One Stop Shop scheme (MOSS) became available in several national EU Member States, including the Netherlands. The web portal will enable the filing of one single MOSS return to report the VAT on supplies of e-services, broadcasting and telecom services. Without MOSS, entrepreneurs providing these services would be required to register for VAT and file returns in all EU Member States where they provide such services. This article provides an update on some of the challenges faced by these entrepreneurs despite MOSS and will look at the change in legislation and the effect it has on non-EU established entrepreneurs
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
Groot, L. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply
  • electronic services
  • telecommunication industry
  • intermediary
  • tax liability
Label
MOSS: last stop before changes take effect
Instantiates
Publication
Label
MOSS: last stop before changes take effect
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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