All You Need to Know about the New VAT E-commerce Rules

Download All You Need to Know about the New VAT E-commerce Rules PDF Online Free

Author :
Publisher :
ISBN 13 : 9789276284369
Total Pages : pages
Book Rating : 4.2/5 (843 download)

DOWNLOAD NOW!


Book Synopsis All You Need to Know about the New VAT E-commerce Rules by :

Download or read book All You Need to Know about the New VAT E-commerce Rules written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Cross-border value added tax (VAT) applicable to e-commerce is being modernised in the EU. The new EU VAT e-commerce rules are fit for a Digital Single Market: fairer, simpler and more fraud-proof. As an EU consumer, you don't have to do anything directly and there is no need to change your shopping habits or where you buy from. However, it's worth knowing that from 1 July 2021 VAT exemption for the importation of goods with a value not exceeding EUR 22 will be removed. As a result, all goods imported to the EU will be subject to VAT. This ensures that goods imported from outside the EU no longer have a preferential VAT treatment compared to goods purchased from within the EU.

All You Need to Know about the New VAT E-commerce Rules

Download All You Need to Know about the New VAT E-commerce Rules PDF Online Free

Author :
Publisher :
ISBN 13 : 9789276284475
Total Pages : pages
Book Rating : 4.2/5 (844 download)

DOWNLOAD NOW!


Book Synopsis All You Need to Know about the New VAT E-commerce Rules by :

Download or read book All You Need to Know about the New VAT E-commerce Rules written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: New VAT rules are coming in July 2021 for distance sales of goods from inside and outside the EU. From 1 July 2021 the value added tax (VAT) exemption for the importation of goods not exceeding EUR 22 will be removed. As key players in the transport and distribution of goods you are in the frontline for declaring the goods to customs. Get informed and advise your customers on how to adapt to the new process.

What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules

Download What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (118 download)

DOWNLOAD NOW!


Book Synopsis What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules by : A.M. Bal

Download or read book What Non-EU Businesses Should Know about the EU's New VAT E-commerce Rules written by A.M. Bal and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author explains new VAT rules for e-commerce transactions that will take effect in the European Union on 1 January 2021, and their impact on non-EU businesses shipping goods ordered online directly to EU final consumers or using a fulfillment business model.

E-commerce and EU VAT

Download E-commerce and EU VAT PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403537132
Total Pages : 185 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!


Book Synopsis E-commerce and EU VAT by : Rosamund Barr et al.

Download or read book E-commerce and EU VAT written by Rosamund Barr et al. and published by Kluwer Law International B.V.. This book was released on 2021-07-12 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-commerce and EU VAT: Theory and Practice Rosamund Barr, Jeroen Bijl, Nils Bleckman, Gijsbert Bulk, Ethan Ding & Matthias Luther The new EU rules governing online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. This timely book, written by leading tax professionals from various EU countries, is the first to clearly explain the VAT compliance obligations and options that businesses and tax practitioners worldwide must understand in order 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. Thoroughly describing the rules affecting place of supply, liability, and accounting procedures in all relevant contexts, the book covers such areas of VAT compliance as the following: • distinction between goods and services; • differences between imported goods and goods sold intra-EU; • filing and invoicing obligations under the new one-stop shop scheme; • reclaiming foreign VAT; • mitigating fears of fraud and hijacking; • distinction between business-to-customer and business-to-business transactions; and • navigating through appeals, mistakes, and adjustments. Also covered are the particular VAT variations applicable to transactions involving the major European non-EU states – Norway, Switzerland, and the United Kingdom. The important distinction between the concept of ‘nexus’ in the United States state and local tax rules and ‘place of supply’ under EU law is also fully explored. Because a very large number of remote sellers of goods and services will need to understand and comply with the changes in the EU VAT e-commerce rules, it goes without saying that this book is indispensable to in-house corporate counsel worldwide. Tax administration officials, professionals in indirect tax management, corporate tax and finance directors and other tax professionals, and academics concerned with indirect tax law are sure to welcome this essential resource.

New VAT Rules for E-commerce : the Final Countdown Has Begun

Download New VAT Rules for E-commerce : the Final Countdown Has Begun PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

DOWNLOAD NOW!


Book Synopsis New VAT Rules for E-commerce : the Final Countdown Has Begun by : M.M.W.D. Merkx

Download or read book New VAT Rules for E-commerce : the Final Countdown Has Begun written by M.M.W.D. Merkx and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2021, the VAT rules for e-commerce will change. As a result, virtually all supplies of goods to private individuals will be subject to VAT in the EU Member State of arrival of the goods. The declaration of VAT on distance sales of goods originating from third countries or third territories will be simplified under the Import One-Stop-Shop (I-OSS). In this article the author examines the complications of this new system.

Fundamentals of EU VAT Law

Download Fundamentals of EU VAT Law PDF Online Free

Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403523441
Total Pages : 643 pages
Book Rating : 4.4/5 (35 download)

DOWNLOAD NOW!


Book Synopsis Fundamentals of EU VAT Law by : Frank Nellen

Download or read book Fundamentals of EU VAT Law written by Frank Nellen and published by Kluwer Law International B.V.. This book was released on 2020-08-19 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide array of investment opportunities across four continents – increasingly seek Portugal as their preferred seat of arbitration. A signatory to all relevant international conventions, Portugal has proven to be an ‘arbitration-friendly’ jurisdiction. This volume is the first and so far only book in English that provides a thorough, in-depth analysis of international arbitration law and practice in Portugal. Its contributing authors are among the most highly regarded legal names in the country, including scholars, arbitrators, and practitioners. The authors describe how international arbitration proceedings are conducted in Portugal, what cautions should be taken, and what procedural strategies may be suitable in particular cases. They provide insightful answers to questions such as the following: What matters can be submitted to arbitration under Portuguese law? What are the validity requirements for an arbitration agreement? How do the State courts interact with arbitration proceedings and what is the attitude of such courts toward international arbitration? What are the rules governing evidentiary matters in arbitration? How is an arbitration tribunal constituted? How are arbitrators appointed? How may they be challenged? How can an international arbitral award be recognized and enforced? How does the Portuguese legal system address the issue of damages and what specific damages are admitted? How are the costs of arbitration proceedings estimated and allocated? The book includes analyses of arbitration related to specific fields of the law, notably sports, administrative, tax, intellectual property rights (especially regarding reference and generic medicines), and corporate disputes. Each chapter provides, for the topics it addresses, an examination of the applicable laws, rules, arbitration practice, and views taken by arbitral tribunals and state courts as well as those of the most highly considered scholars. As a detailed examination of the legal framework and of all procedural steps of an arbitration in Portugal, from the drafting of an arbitration agreement to the enforcement of an award, this book constitutes an invaluable resource for parties involved in or considering an international arbitration in this country. The guidance that it seeks to provide in respect of any problem likely to arise in this context can be useful to arbitrators, judges, academics, and interested lawyers.

New E-commerce Rules are Coming in July 2021

Download New E-commerce Rules are Coming in July 2021 PDF Online Free

Author :
Publisher :
ISBN 13 : 9789276240785
Total Pages : pages
Book Rating : 4.2/5 (47 download)

DOWNLOAD NOW!


Book Synopsis New E-commerce Rules are Coming in July 2021 by :

Download or read book New E-commerce Rules are Coming in July 2021 written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Taxation of Electronic Commerce

Download International Taxation of Electronic Commerce PDF Online Free

Author :
Publisher :
ISBN 13 : 9789041125101
Total Pages : 0 pages
Book Rating : 4.1/5 (251 download)

DOWNLOAD NOW!


Book Synopsis International Taxation of Electronic Commerce by : Richard A. Westin

Download or read book International Taxation of Electronic Commerce written by Richard A. Westin and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and the crucial discussion over what constitutes a `permanent establishment for tax purposes.

New VAT Rules on E-commerce

Download New VAT Rules on E-commerce PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

DOWNLOAD NOW!


Book Synopsis New VAT Rules on E-commerce by : P. Wille

Download or read book New VAT Rules on E-commerce written by P. Wille and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: On 1 July 2021 new rules for distance sales of goods in the European Union will be introduced. In this Column, the author explains the implications of these new rules and analyses how complex it is for companies to adjustment their IT systems to comply with them. He considers distance sales with the United Kingdom until 30 June 2021, new VAT rules from 1 July 2021 onwards, One-Stop Shop, Import One-Stop Shop, and selling goods through an electronic interface.

The EU's New E-commerce VAT Regime

Download The EU's New E-commerce VAT Regime PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

DOWNLOAD NOW!


Book Synopsis The EU's New E-commerce VAT Regime by : P. Boerhof

Download or read book The EU's New E-commerce VAT Regime written by P. Boerhof and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author considers how e-commerce vendors and marketplaces will be affected by the VAT rules for e-commerce in the EU that take effect 1 July 2021.

International VAT/GST Guidelines

Download International VAT/GST Guidelines PDF Online Free

Author :
Publisher :
ISBN 13 : 9789264295490
Total Pages : 116 pages
Book Rating : 4.2/5 (954 download)

DOWNLOAD NOW!


Book Synopsis International VAT/GST Guidelines by :

Download or read book International VAT/GST Guidelines written by and published by . This book was released on 2017 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

New Future-proof VAT Rules

Download New Future-proof VAT Rules PDF Online Free

Author :
Publisher :
ISBN 13 : 9789276301127
Total Pages : pages
Book Rating : 4.3/5 (11 download)

DOWNLOAD NOW!


Book Synopsis New Future-proof VAT Rules by :

Download or read book New Future-proof VAT Rules written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: New VAT rules are coming in July 2021. They are designed to fit with the Digital Single Market and make the VAT process fairer, simpler and more fraud-proof.

EU Customs Code

Download EU Customs Code PDF Online Free

Author :
Publisher : Egea Spa - Bocconi University Press
ISBN 13 : 9788885486119
Total Pages : 320 pages
Book Rating : 4.4/5 (861 download)

DOWNLOAD NOW!


Book Synopsis EU Customs Code by : Sara Armella

Download or read book EU Customs Code written by Sara Armella and published by Egea Spa - Bocconi University Press. This book was released on 2017-12 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a World characterised by the competing sires of protectionist pressures and globalisation, proper knowledge of customs law is an essential skill for enterprises and legal practitioners alike. This book provides the reader with an in-depth analysis of the innovations and changes found in the Union Customs Code (UCC), starting with international doctrine, attesting to the significant transformation that has taken place in customs law over the last two decades. The book also deals, in very real terms, with WTO and WCO resolutions and confirms the importance of a common interpretation of customs rules. It contains a detailed excurse on the new European customs regulations and recent case law of the European Court of justice. It is a 'must-have' because it is suitable for different types of readers. It will also appeal to academics, customs practitioners and consultants wishing to examine in depth the new customs legislation from a global and international perspective. Book jacket.

Kazakhstan's New VAT Rules for E-commerce Sales and Digital Services

Download Kazakhstan's New VAT Rules for E-commerce Sales and Digital Services PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)

DOWNLOAD NOW!


Book Synopsis Kazakhstan's New VAT Rules for E-commerce Sales and Digital Services by : S. Issakova

Download or read book Kazakhstan's New VAT Rules for E-commerce Sales and Digital Services written by S. Issakova and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author examines Kazakhstan law changes that will impose VAT on business-to-consumer e-commerce sales of goods and the provision of electronic services by nonresident companies to domestic consumers.

The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

Download The Role of Digital Platforms in the Collection of VAT/GST on Online Sales PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 926434411X
Total Pages : 88 pages
Book Rating : 4.2/5 (643 download)

DOWNLOAD NOW!


Book Synopsis The Role of Digital Platforms in the Collection of VAT/GST on Online Sales by : OECD

Download or read book The Role of Digital Platforms in the Collection of VAT/GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.

E-Commerce Law in Europe and the USA

Download E-Commerce Law in Europe and the USA PDF Online Free

Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3540247262
Total Pages : 766 pages
Book Rating : 4.5/5 (42 download)

DOWNLOAD NOW!


Book Synopsis E-Commerce Law in Europe and the USA by : Gerald Spindler

Download or read book E-Commerce Law in Europe and the USA written by Gerald Spindler and published by Springer Science & Business Media. This book was released on 2013-03-19 with total page 766 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique text deals with the most important legal areas for e-commerce related business in most of the member states in Europe as well as the USA. Topics that are dealt with include: contract law, consumer protection, intellectual property law, unfair competition, antitrust law, liability of providers, money transactions, privacy and data protection.

Measuring and Sustaining the New Economy

Download Measuring and Sustaining the New Economy PDF Online Free

Author :
Publisher : National Academies Press
ISBN 13 : 0309082986
Total Pages : 268 pages
Book Rating : 4.3/5 (9 download)

DOWNLOAD NOW!


Book Synopsis Measuring and Sustaining the New Economy by : National Research Council

Download or read book Measuring and Sustaining the New Economy written by National Research Council and published by National Academies Press. This book was released on 2002-03-08 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustaining the New Economy will require public policies that remain relevant to the rapid technological changes that characterize it. While data and its timely analysis are key to effective policy-making, we do not yet have adequate statistical images capturing changes in productivity and growth brought about by the information technology revolution. This report on a STEP workshop highlights the need for more information and the challenges faced in measuring the New Economy and sustaining its growth.