VAT treatment of E-commerce intermediaries
(2017) HARN60 20171Department of Business Law
- Abstract
- The massive growth of E-commerce is challenging the EU VAT system from different points of view. The Author explores the VAT treatment of E-commerce intermediaries involved in supplies of goods, services and digital services. Notwithstanding the EU Commission attempts to modernize the EU VAT system, there are still numerous issues that have not been dealt with. The Author concludes that the VAT rules for online transactions in which intermediaries are involved, are not entirely suited to meet the challenges brought by the development of the digital economy.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8911754
- author
- Testa, Matteo LU
- supervisor
-
- Oskar Henkow LU
- organization
- course
- HARN60 20171
- year
- 2017
- type
- H1 - Master's Degree (One Year)
- subject
- language
- English
- id
- 8911754
- date added to LUP
- 2017-06-14 13:21:33
- date last changed
- 2017-06-14 13:21:33
@misc{8911754, abstract = {{The massive growth of E-commerce is challenging the EU VAT system from different points of view. The Author explores the VAT treatment of E-commerce intermediaries involved in supplies of goods, services and digital services. Notwithstanding the EU Commission attempts to modernize the EU VAT system, there are still numerous issues that have not been dealt with. The Author concludes that the VAT rules for online transactions in which intermediaries are involved, are not entirely suited to meet the challenges brought by the development of the digital economy.}}, author = {{Testa, Matteo}}, language = {{eng}}, note = {{Student Paper}}, title = {{VAT treatment of E-commerce intermediaries}}, year = {{2017}}, }