The Resource Platforms, a convenient source of information under DAC7 and the VAT Directive : a proposal for more alignment and efficiency

Platforms, a convenient source of information under DAC7 and the VAT Directive : a proposal for more alignment and efficiency

Label
Platforms, a convenient source of information under DAC7 and the VAT Directive : a proposal for more alignment and efficiency
Title
Platforms, a convenient source of information under DAC7 and the VAT Directive : a proposal for more alignment and efficiency
Creator
Subject
Language
eng
Summary
From 1 July 2021, platforms must deal with VAT (Value Added Tax) reporting and record-keeping obligations under the VAT Directive. As of 1 January 2023, these platforms will also have to deal with a set of information obligations under the new DAC7 Directive. This article addresses the impact of this combined legislation for platforms by analysing the differences and similarities of the legislation and proposing possible improvements for the application of this combined legislation to avoid overlap and create more efficiency and effectiveness of those rules
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 31 (2022), no. 4 ; p. 202-218
http://library.link/vocab/creatorName
  • Merkx, M.M.W.D
  • Janssen, A.D.M
  • Leenders, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • DAC7
  • VAT Directive
  • platform economy
  • reporting requirements
  • exchange of information
  • sharing economy
  • digital economy
  • e-commerce
Label
Platforms, a convenient source of information under DAC7 and the VAT Directive : a proposal for more alignment and efficiency
Instantiates
Publication
Label
Platforms, a convenient source of information under DAC7 and the VAT Directive : a proposal for more alignment and efficiency
Publication

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