Electronic commerce and indirect taxation in Spain
Resource Information
The work Electronic commerce and indirect taxation in Spain 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
Electronic commerce and indirect taxation in Spain
Resource Information
The work Electronic commerce and indirect taxation in Spain 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
- Electronic commerce and indirect taxation in Spain
- Language
- eng
- Summary
- Electronic commerce transactions are subject to an indirect consumption tax, namely, value added tax. In Spain, the key issues in this area are: (1) the place of supply of the electronic commerce transactions; (2) the application of the special regime for electronically supplied services; (3) the rates applicable to such electronically supplied services; and (4) the regulation of invoices by electronic means. This article addresses these issues in light of EU regulations and their incorporation into Spanish law
- Citation source
- In: European taxation. - Amsterdam. - Vol. 51 (2011),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/bLP67-rfIMU/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bLP67-rfIMU/">Electronic commerce and indirect taxation in Spain</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
