Merkx, Madeleine
A new weapon in the fight against e-commerce VAT fraud information from payment service providers electrónico / Madeleine Merkx and Anne Janssen .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
INFORMACION TRIBUTARIA
UNION EUROPEA
Janssen, Anne
International VAT Monitor 0925-0832 v. 30, n. 6, November / December 2019, p. 231-239
A new weapon in the fight against e-commerce VAT fraud information from payment service providers electrónico / Madeleine Merkx and Anne Janssen .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In December 2018, the European Commission tabled a proposal that requires payment service providers to record certain information on payment transactions and submit this information to the tax authorities of EU Member States. In this article, the authors address this proposal for collecting and sharing payment information on e-commerce transactions within the European Union. Although the authors see the need for collecting this information and welcome the EU approach, the authors also identify the areas in which the proposal could be improved.
COMERCIO ELECTRONICO
IMPUESTO SOBRE EL VALOR AÑADIDO
INFORMACION TRIBUTARIA
UNION EUROPEA
Janssen, Anne
International VAT Monitor 0925-0832 v. 30, n. 6, November / December 2019, p. 231-239