E-commerce and EU VAT
theory and practice
- ISBN: 9789403537122
- Editorial: Kluwer Law International
- Fecha de la edición: 2021
- Lugar de la edición: Alphen aan den Rijn. Países Bajos
- Encuadernación: Cartoné
- Medidas: 25 cm
- Nº Pág.: 171
- Idiomas: Inglés
E-commerce and EU VAT focusses on the e-commerce rules being introduced by the European Union (EU) Member States and similar rules that have been introduced in major non-EU jurisdictions – Norway, Switzerland, the United Kingdom and the United States. The new EU rules governing the online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. Digitalisation has transformed the way goods and services are traded, challenging the very existence of traditional forms of retailing. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the value added tax (VAT) compliance obligations and options that businesses and tax practitioners worldwide must understand to adapt to the new system. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls.
Chapter 1
Introduction
Chapter 2
Difference Between Goods and Services
Chapter 3
E-commerce in Goods
Chapter 4
Intermediaries and Electronic Interfaces
Chapter 5
Special Arrangements for Postal Operators
Chapter 6
Electronic Services
Chapter 7
VAT Compliance
Chapter 8
State VAT Audits
Chapter 9
United Kingdom
Chapter 10
Norway
Chapter 11
Switzerland
Chapter 12
United States