Taxation and digital economy : Europe is ready
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The work Taxation and digital economy : Europe is ready represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Taxation and digital economy : Europe is ready
Resource Information
The work Taxation and digital economy : Europe is ready represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Taxation and digital economy : Europe is ready
- Language
- eng
- Summary
- The European Commission DG TAXUD published a report released by the Expert group on Taxation of the Digital Economy. The analysis provided in this document shows the progress of the action begun by the European institutions with the aim to give the legal bases and the technical instruments implementing new rules for taxation of electronic services. From January 2015, the destination principle and the Mini One Stop Shop (MOSS) are going to enter into force. The application of that model projected within the VAT system is welcome from the Member States and also from international organizations such as the OECD and the G20, with the aim to extend the new rules also to tax field different from indirect taxation
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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