Effective Economic Use of Services under Argentine IVA

Journal
Author
S. Screpante, M.
Country
Argentina
Published Date
Issue
International VAT Monitor 2014 (Volume 25), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the various ways in which the criterion of effective economic use applies to cross-border services under the Argentine IVA system.