The Resource Understanding VAT obligations in the cloud

Understanding VAT obligations in the cloud

Label
Understanding VAT obligations in the cloud
Title
Understanding VAT obligations in the cloud
Creator
Subject
Language
eng
Summary
VAT including GST and similar consumption tax systems have been implemented in more than 150 countries around the world, with other countries considering implementation in the near future. Cloud computing has also become a global phenomenon. As a result, many businesses are struggling with the VAT ramifications of the cloud services that they are purchasing, providing, or both. This article explains how VAT works generally and how these concepts apply to cloud transactions in various VAT imposing jurisdictions
Citation source
In: Journal of international taxation. - New York. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Boniface, T.A
  • Trautwein, N.A
  • Ogenblad, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • GST
  • electronic services
Label
Understanding VAT obligations in the cloud
Instantiates
Publication
Label
Understanding VAT obligations in the cloud
Publication

Library Locations

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