Germany new VAT compliance obligations for online platforms Aleksandra Bal
By: Bal, Aleksandra
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Material type: 
ArticlePublisher: 2019Subject(s): COMERCIO ELECTRONICO | IMPUESTO SOBRE EL VALOR AÑADIDO | CUMPLIMIENTO FISCAL | DECLARACIONES TRIBUTARIAS | ALEMANIA
In:
EC Tax Review v. 28, n. 2, April 2019, p. 114-119Summary: In Germany, special rules on liability and recordkeeping obligations of online platforms will apply as from 2019. This article first briefly reviews the rules adopted in the European Union and in the United Kingdom, and then describes in detail and evaluates the new German legislation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/2-6 (Browse shelf) | Available | OP 2141-B/2019/2-6 |
Resumen.
In Germany, special rules on liability and recordkeeping obligations of online platforms will apply as from 2019. This article first briefly reviews the rules adopted in the European Union and in the United Kingdom, and then describes in detail and evaluates the new German legislation.
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