VAT on B2C Supplies by Non-Resident Sellers
Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 10 ; p. 548-556; DOI: https://doi.org/10.59403/252e2f7
Posted: 29 Mar 2024
Date Written: September 23, 2014
Abstract
This article, based on the authors' presentation in Seminar E at the International Fiscal Association Congress held in Boston, Massachusetts, in 2012, compares and contrasts the VAT and GST laws of four jurisdictions (European Union, Australia, Canada, and Argentina), as they apply to inbound B2C supplies of goods and services.
Full-text Paper
Keywords: VAT, GST, non-resident, place of supply (VAT), electronic services
JEL Classification: K33, K34
Suggested Citation: Suggested Citation
Millar, Rebecca Mescal and Battiau, Piet and Cisterna, Danny and Courjon, Odile and Ecker, Thomas and Meloni, Eduardo O. and Rendahl, Pernilla, VAT on B2C Supplies by Non-Resident Sellers (September 23, 2014). Bulletin for International Taxation. - Amsterdam. - Vol. 68 (2014), no. 10 ; p. 548-556; DOI: https://doi.org/10.59403/252e2f7, Available at SSRN: https://ssrn.com/abstract=4767469
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