The Resource The 2015 rules for electronically supplied services - compliance issues
The 2015 rules for electronically supplied services - compliance issues
Resource Information
The item The 2015 rules for electronically supplied services - compliance issues 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 The 2015 rules for electronically supplied services - compliance issues 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 this article, the author discusses the new rules applicable for electronically supplied services from 1 January 2015. According to the author, these rules are missing their objective of alleviating businesses' compliance burden and of increasing legal certainty. The author also makes tentative recommendations of best practices for suppliers of those services and for tax administrations. The author suggests Member States to consider the introduction of a threshold for small and medium-sized businesses
- Language
- eng
- Label
- The 2015 rules for electronically supplied services - compliance issues
- Title
- The 2015 rules for electronically supplied services - compliance issues
- Language
- eng
- Summary
- In this article, the author discusses the new rules applicable for electronically supplied services from 1 January 2015. According to the author, these rules are missing their objective of alleviating businesses' compliance burden and of increasing legal certainty. The author also makes tentative recommendations of best practices for suppliers of those services and for tax administrations. The author suggests Member States to consider the introduction of a threshold for small and medium-sized businesses
- Citation source
- In: International VAT monitor. - Amsterdam. - Vol. 26 (2015),
- http://library.link/vocab/creatorName
- Lamensch, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- electronic services
- tax compliance
- Label
- The 2015 rules for electronically supplied services - compliance issues
- Label
- The 2015 rules for electronically supplied services - compliance issues
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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/The-2015-rules-for-electronically-supplied/lZF1yeVrEd0/" 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/The-2015-rules-for-electronically-supplied/lZF1yeVrEd0/">The 2015 rules for electronically supplied services - compliance issues</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>
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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/The-2015-rules-for-electronically-supplied/lZF1yeVrEd0/" 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/The-2015-rules-for-electronically-supplied/lZF1yeVrEd0/">The 2015 rules for electronically supplied services - compliance issues</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>
