NLSUI OPAC header image

European value added tax in the digital era

Lamensch Marrie Ed

European value added tax in the digital era A critical analysis and proposals for reform - Netherlands I F B D 2015 - 426P xv HB

Electronic Commerce - Information Technology European Union Countries Value Added Tax - Law & Legislation

Contents:
Setting the scene;
The EU VAT treatment of online supplies: feasibility and compliance with OECD;
Assessing the EU VAT treatment of online supplies against the principle of non-discrimination;
Proposals to reform the EU VAT framework for online supplies: towards a technology-based approach;
Main findings and conclusions

9789087223458

343.055 LAM