The Resource Threat or opportunity?

Threat or opportunity?

Label
Threat or opportunity?
Title
Threat or opportunity?
Creator
Subject
Language
eng
Summary
This article considers two practical problems with the new EU VAT rules that take effect on 1 January 2015 for UK businesses selling digital services: 1) The easiest way for a business to pay the overseas VAT after 1 January 2015 will be through a mini-one stop shop (MOSS). But to do this with HMRC the business must always be VAT-registred in the UK. 2) A MOSS registration involves the submission of a single return and payment each quarter to HMRC, but it could still result in a business receiving penalties and nasty letters from the tax authorities in other EU countries if the return and tax are submitted and paid late
Citation source
In: Taxation. - Sutton. - Vol. 173 (2014),
http://library.link/vocab/creatorName
Warren, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • telecommunication industry
  • electronic services
  • penalties
Label
Threat or opportunity?
Publication

Library Locations

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