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A fast-growing portion of overall taxable consumption is now realized via online supplies and this 'digital economy' is a virtual reality in which suppliers and consumers conclude numerous transactions unrestrained by time and place. The contrast with traditional sales tax and value added tax (VAT) systems, which are based on a physical supply between parties, could not be more evident.
Among jurisdictions worldwide, the European Union (EU) took the lead in designing a legal framework for VAT on electronically supplied goods and services. This book, with contributions by internationally re-owned academics, revenue officials, and tax advisors, provides a broad and up-to-date overview of the EU 2015 rules, and an analysis of such elements as the gradual realization of the destination principle, the fight against e-commerce fraud, and simplification of compliance obligations by means of the Mini One Stop Shop (MOSS). Topics covered include the VAT dimension of:
Relevant EU legislation is annexed.
Because of its clear and practical analysis to these issues, this book will appeal to tax authorities and counsel who need to ensure proper taxation of online supplies at destination with the least possible administrative costs and the lowest possible compliance burdens. Because of its forward looking approach it is a 'must'; for all public and private sector professionals concerned with VAT.
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Book Description Kluwer Law International, 2015. Hardcover. Condition: Brand New. 246 pages. 9.75x6.50x1.00 inches. In Stock. Seller Inventory # zk9041166122
Book Description Wolters Kluwer. Hardcover. Condition: New. 9041166122 BRAND NEW W/FAST SHIPPING! This item is: Value Added Tax and the Digital Economy The 2015 EU Rules and Broader Issues. ISBN: 9789041166128. Choose Expedited for fastest shipping! Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. Seller Inventory # A9789041166128
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Book Description Wolters Kluwer, 2015. Condition: New. book. Seller Inventory # M9041166122