Creation of technological borders electrónico a new barrier to EU trade Tiina Ruohola
By: Ruohola, Tiina
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | DERECHO COMUNITARIO EUROPEO | ARMONIZACION FISCAL | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 2, 2021, p. 81-82Summary: Creating new tax legislation is always a complex process in which stakeholders need to be heard and changes widely discussed. As the pandemic has forced us to be far away from each other, we are facing new challenges. In this Column, the author states that it is now time to choose: a less functioning common market with several different domestic reporting regimes, or working towards a common goal.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/2-5 (Browse shelf) | Available | IVM/2021/2-5 |
Disponible también en formato electrónico.
Resumen.
Creating new tax legislation is always a complex process in which stakeholders need to be heard and changes widely discussed. As the pandemic has forced us to be far away from each other, we are facing new challenges. In this Column, the author states that it is now time to choose: a less functioning common market with several different domestic reporting regimes, or working towards a common goal.
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