European Value-Added Tax in the Digital Era

This book assesses the current EU VAT provisions on electronically supplied services, and makes innovative and practical proposals for ways to address the identified flaws.Winner of the 2015 Maurice Lauré Prize awarded by the International Fiscal Association (IFA).

Bibliographic Details
Call Number:Libro Electrónico
Main Author: Lamensch, Marie
Format: Electronic eBook
Language:Inglés
Published: Amsterdam : IBFD Publications USA, Incorporated, 2015.
Series:Doctoral series.
Subjects:
Value-added tax > Law and legislation > European Union countries.
Electronic commerce.
Information technology > Economic aspects.
Commerce électronique.
Technologie de l'information > Aspect économique.
Electronic commerce
Information technology > Economic aspects
Value-added tax > Law and legislation
European Union countries
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