The Resource Taxation and digital economy : Europe is ready

Taxation and digital economy : Europe is ready

Label
Taxation and digital economy : Europe is ready
Title
Taxation and digital economy : Europe is ready
Creator
Subject
Language
eng
Summary
The European Commission DG TAXUD published a report released by the Expert group on Taxation of the Digital Economy. The analysis provided in this document shows the progress of the action begun by the European institutions with the aim to give the legal bases and the technical instruments implementing new rules for taxation of electronic services. From January 2015, the destination principle and the Mini One Stop Shop (MOSS) are going to enter into force. The application of that model projected within the VAT system is welcome from the Member States and also from international organizations such as the OECD and the G20, with the aim to extend the new rules also to tax field different from indirect taxation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
  • Centore, P
  • Sutich, M.T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • electronic services
  • place of supply (VAT)
  • digital economy
Label
Taxation and digital economy : Europe is ready
Instantiates
Publication
Label
Taxation and digital economy : Europe is ready
Publication

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