The Resource The 2015 rules for electronically supplied services - compliance issues

The 2015 rules for electronically supplied services - compliance issues

Label
The 2015 rules for electronically supplied services - compliance issues
Title
The 2015 rules for electronically supplied services - compliance issues
Creator
Subject
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
Instantiates
Publication
Label
The 2015 rules for electronically supplied services - compliance issues
Publication

Library Locations

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