Library Catalogue
European value added tax in the digital era : a critical analysis and proposals for reform /
Lamensch, Marie
European value added tax in the digital era : a critical analysis and proposals for reform / Marie Lamensch. - xvi, 426 p. : ill. ; 24 cm. - IBFD doctoral series, 1570-7164 ; volume 36 . - Doctoral series ; v. 36. .
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 9087223455
2016380327
Value-added tax--Law and legislation--European Union countries.
Electronic commerce.
Information technology--Economic aspects.
343.055 LAM
European value added tax in the digital era : a critical analysis and proposals for reform / Marie Lamensch. - xvi, 426 p. : ill. ; 24 cm. - IBFD doctoral series, 1570-7164 ; volume 36 . - Doctoral series ; v. 36. .
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 9087223455
2016380327
Value-added tax--Law and legislation--European Union countries.
Electronic commerce.
Information technology--Economic aspects.
343.055 LAM