Cloud computing and VAT

The Resource Cloud computing and VAT

Label

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),

Geographic coverage

European Union
Europe

Language note

English

Context

Context of Cloud computing and VAT

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Cloud computing and VAT

Resource Information

The work Cloud computing and VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Context

Work of

Cloud computing and VAT Resource Information The work Cloud computing and VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Context

Work of

Cloud computing and VAT

Resource Information

The work Cloud computing and VAT represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.