The Resource Never a dull moment

Never a dull moment

Label
Never a dull moment
Title
Never a dull moment
Creator
Subject
Language
eng
Summary
Although the VAT system appears to be a success, monitoring its development is not only useful; it has nowadays become necessary due to major concerns about its robustness. These major concerns include a growing complexity of the VAT legislation, the immense increase in cross-border trade of goods and services, the growth of e-commerce and the distortive effects of VAT fraud. So the question arises whether the VAT system is actually still fit for the future. The authors, past and present chairperson of the editorial board of the International VAT Monitor, discuss VAT in a changing world
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 28 (2017), no. 2 ; p. 121-123
http://library.link/vocab/creatorName
  • Kogels, H.A
  • Hilten, M.E. van
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT system
  • VAT fraud
  • VAT Directive
  • ECJ case law
  • digital economy
Label
Never a dull moment
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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