New EU VAT-related obligations for e-commerce platforms worldwide : a qualitative impact assessment
Marie Lamensch, Madeleine Merkx, Jurian Lock and Anne Janssen
| Year of publication: |
2021
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|---|---|
| Authors: | Lamensch, Marie ; Merkx, Madeleine ; Lock, Jurian ; Janssen, Anne |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 13.2021, 3, p. 441-479
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| Subject: | Umsatzsteuer | Sales tax | Electronic Commerce | E-commerce | Online-Handel | Online retailing | EU-Steuerrecht | EU tax law | Befolgungskosten | Compliance costs | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166769