The Resource Cloud computing and VAT
Cloud computing and VAT
Resource Information
The item Cloud computing and VAT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Cloud computing and VAT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explains how the supplies of electronically supplied services (ESS) are subject to the EU VAT, including application of VAT to ESS, nexus = place of supply, special scheme for ESS, the alternative to single point of registration (SPOR), Switzerland, Norway, the rest of the world, value for VAT purposes, accounting for the VAT, and application to VAT accounting
- Language
- eng
- Label
- Cloud computing and VAT
- Title
- Cloud computing and VAT
- Language
- eng
- Summary
- This article explains how the supplies of electronically supplied services (ESS) are subject to the EU VAT, including application of VAT to ESS, nexus = place of supply, special scheme for ESS, the alternative to single point of registration (SPOR), Switzerland, Norway, the rest of the world, value for VAT purposes, accounting for the VAT, and application to VAT accounting
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 62 (2011),
- http://library.link/vocab/creatorName
-
- Hobbs, C
- Christie, K
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- supply (VAT)
- cloud computing
- nexus
- Label
- Cloud computing and VAT
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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/portal/Cloud-computing-and-VAT/kDMTes5TTBk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Cloud-computing-and-VAT/kDMTes5TTBk/">Cloud computing and VAT</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
