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European value added tax in the digital era A critical analysis and proposals for reform
Publication details: Netherlands I F B D 2015Description: 426P xv HBISBN:- 9789087223458
- 343.055 LAM
Contents:
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
| Item type | Current library | Collection | Shelving location | Call number | Status | Barcode | |
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National Law School | Reference | DOR Chair Section | 343.055 LAM (Browse shelf(Opens below)) | Available | 35583 |
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| 343.04 BAR Foundations of taxation law / | 343.04 OBE Taxing robots : helping the economy to adapt to the use of artificial intelligence / | 343.055 ECK A VAT/GST model convention : | 343.055 LAM European value added tax in the digital era | 343.055 LAN Improving VAT/GST | 343.055 PFE VAT grouping from a European perspective | 343.05585 REN Cross-border consumption taxation of digital supplies |
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
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