VAT on B2C Supplies by Non-Resident Sellers

Posted: 29 Mar 2024

See all articles by Rebecca Millar

Rebecca Millar

The University of Sydney - Faculty of Law

Piet Battiau

affiliation not provided to SSRN

Danny Cisterna

affiliation not provided to SSRN

Odile Courjon

affiliation not provided to SSRN

Thomas Ecker

affiliation not provided to SSRN

Eduardo O. Meloni

affiliation not provided to SSRN

Pernilla Rendahl

affiliation not provided to SSRN

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

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

Rebecca Mescal Millar (Contact Author)

The University of Sydney - Faculty of Law ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

Piet Battiau

affiliation not provided to SSRN

Danny Cisterna

affiliation not provided to SSRN

Odile Courjon

affiliation not provided to SSRN

Thomas Ecker

affiliation not provided to SSRN

Eduardo O. Meloni

affiliation not provided to SSRN

Pernilla Rendahl

affiliation not provided to SSRN

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