The Resource The VAT consequences of crowdfunding

The VAT consequences of crowdfunding

Label
The VAT consequences of crowdfunding
Title
The VAT consequences of crowdfunding
Creator
Subject
Language
eng
Summary
Crowdfunding is a relatively new phenomenon and there is little experience with its VAT consequences. In this article, the author distinguishes between four types of crowdfunding: donation-based crowdfunding, reward-based crowdfunding, credit-based crowdfunding and equity-based crowdfunding. She analyses the positions of the platforms, the persons contributing ("investors") and the persons receiving the funding ("investees") and discusses the VAT committee guidelines and the opinion of the European Commission on these topics
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 27 (2016),
http://library.link/vocab/creatorName
Merkx, M.M.W.D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • crowdfunding
  • VAT
  • VAT Directive
Label
The VAT consequences of crowdfunding
Publication

Library Locations

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