The Resource Should EU VAT apply the recharge method in the place of supply rules for B2B services

Should EU VAT apply the recharge method in the place of supply rules for B2B services

Label
Should EU VAT apply the recharge method in the place of supply rules for B2B services
Title
Should EU VAT apply the recharge method in the place of supply rules for B2B services
Creator
Subject
Language
eng
Summary
EU VAT applies a method for determining the place of supply of B2B services that directly identifies the jurisdiction of the customer's establishment that uses the service or intangible. The recharge of (part of) the costs relating to that service or intangible to another establishment of the same taxable person does not constitute a taxable supply. The OECD recently assessed another method, the recharge method, that regards a recharge of costs as a taxable supply. This method makes it possible to allocate a service in more than one jurisdiction. This article compares the method currently applied in the EU with the recharge method and discusses which method should be preferred
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 22 (2013),
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • place of supply (VAT)
  • intangibles
Label
Should EU VAT apply the recharge method in the place of supply rules for B2B services
Instantiates
Publication
Label
Should EU VAT apply the recharge method in the place of supply rules for B2B services
Publication

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