The paper is a primer on EU VAT. It explains the notion of territory, taxable Person, Taxable Transaction, Place of Taxable Transaction, Chargeable event, Taxable Amount, Tax Rates, Exemptions, Deductions and Persons liable for payment of tax

Purpose of the paper: With the development of web 2.0, a new kind on lending is taking place on the internet, termed peer to peer lending or social lending. In Europe, this includes commercial lending websites such as Zopa, smava, boober, Kokos, Monetto. At the same time, following the lead of...

Legislation takes place slowly and incrementally, much like evolution. Ideas in one field get transferred to others. New mutations and new fusions take place with apparently dissimilar partners creating a need for other adaptations. Such a fusion is now occurring between the banking industry and...

This is a paper explaining the EU Directive on Taxation of inter-State interest on savings. It concerns situations where the savings of an EU resident are placed in another member-State. The majority of EU States would like information disclosure so that they can tax the income received...