The Resource Taxation of digital supplies in the European Union and United States - what can they learn from each other?

Taxation of digital supplies in the European Union and United States - what can they learn from each other?

Label
Taxation of digital supplies in the European Union and United States - what can they learn from each other?
Title
Taxation of digital supplies in the European Union and United States - what can they learn from each other?
Creator
Subject
Language
eng
Summary
In this article, the author examines the taxation of digital goods in the European Union and United States and identifies what these countries can learn from each other. In addition to providing an overview of the consumption tax regimes applicable to digital goods in these countries, the article focuses on selected issues, such as place-of-supply (sourcing) rules, administrative obligations, cross-border/interstate transactions and best practises
Citation source
In: European taxation. - Amsterdam. - Vol. 55 (2015),
http://library.link/vocab/creatorName
Bal, A.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • electronic services
  • VAT
  • place of supply (VAT)
  • sales tax
  • case law
  • consumption tax
Label
Taxation of digital supplies in the European Union and United States - what can they learn from each other?
Instantiates
Publication
Label
Taxation of digital supplies in the European Union and United States - what can they learn from each other?
Publication

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