Never a dull moment
| Authors |
|
|---|---|
| Publication date | 2017 |
| Journal | International VAT Monitor |
| Volume | Issue number | 28 | 2 |
| Pages (from-to) | 121-123 |
| Organisations |
|
| Abstract |
Reviews international trends and developments in VAT since the 1990s. Looks at the transitional arrangements which were introduced instead of a harmonised VAT system in the EU, measures against carousel fraud, the role of the ECJ and VAT treatment of digital services. |
| Document type | Editorial |
| Language | English |
| Published at |
https://research.ibfd.org/#/doc?url=/collections/ivm/html/ivm_2017_02_int_1.html
(Final published version)
|
| Permalink to this page | |