The Resource Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
Resource Information
The item Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido 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 Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido 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
- Cross-border provision of services has led to contradictory readings of the same connecting factor made by entities of the same State, undue payments of amounts by the recipient of the service to the State of the service provider and also cases in which the place of performance of the service is in a State other than the State of establishment of the recipient
- Language
- eng
- Label
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
- Title
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
- Language
- eng
- Summary
- Cross-border provision of services has led to contradictory readings of the same connecting factor made by entities of the same State, undue payments of amounts by the recipient of the service to the State of the service provider and also cases in which the place of performance of the service is in a State other than the State of establishment of the recipient
- Citation source
- In: Carta tributaria : revista de opinión. - Las Rozas. - (2020), no. 61 ; 13 p
- http://library.link/vocab/creatorName
- Miguel Canuto, E. de
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- VAT
- place of supply (VAT)
- services
- cross-border transaction
- ECJ case law
- Label
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
- Label
- Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido
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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/Localizaci%C3%B3n-de-servicios-internacionales-ante-el/SionPTzVMMw/" 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/Localizaci%C3%B3n-de-servicios-internacionales-ante-el/SionPTzVMMw/">Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido</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>
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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/Localizaci%C3%B3n-de-servicios-internacionales-ante-el/SionPTzVMMw/" 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/Localizaci%C3%B3n-de-servicios-internacionales-ante-el/SionPTzVMMw/">Localización de servicios internacionales ante el Impuesto sobre el Valor Añadido</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>
