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European value added tax in the digital era : a critical analysis and proposals for reform / Marie Lamensch.

By: Series: Doctoral series ; v. 36.Publisher: Amsterdam : IBFD Publications, 2015Description: xvi, 426 p. : ill. ; 24 cmISBN:
  • 9789087223458
  • 9087223455
Subject(s): DDC classification:
  • 343.055 LAM
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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BOOKs NLS Reference Library Compactors 343.055 LAM (Browse shelf(Opens below)) Available 35583

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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