This book is a guide to all aspects of the VAT accounting and statistical reporting regimes applying to movement of goods within the EC and to cross-border services. While it provides detailed coverage of the UK implementation of the new regime, it also provides a UK non-EC trader with information to allow him to assess his liability to register and account for VAT in other countries. The book includes wide coverage and strategic information on each EC country to help traders identify fully their VAT liabilities, and a discussion of certain difficult situations.
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