The Resource VAT on "free" electronic services

VAT on "free" electronic services

Label
VAT on "free" electronic services
Title
VAT on "free" electronic services
Creator
Subject
Language
eng
Summary
A multitude of electronic services are offered for free, i.e. without monetary consideration. In this article, the author examines whether electronic services are subject to VAT where the consideration consists of personal data provided by the user. The paper analyses issues connected to the taxation of such services and determines whether VAT should be levied
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016), no. 3 ; p. 158-164
http://library.link/vocab/creatorName
Pfeiffer, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • digital economy
  • electronic services
Label
VAT on "free" electronic services
Publication

Library Locations

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