VAT on the cross-border trade in services and intangibles

Journal
Author
Grandcolas, C.
Published Date
Issue
Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author discusses the VAT issues that arise with the increase in cross-border trade of services and intangibles, including the definition of the place of consumption and tax collection.