EU and U.S. tax collection obligations for marketplace facilitators and platform operators by Aleksandra Bal and Brandon Wells
By: Bal, Aleksandra
.
Contributor(s): Wells, Brandon.
Material type: 
ArticleSubject(s): PLATAFORMAS DIGITALES | ECONOMÍA COLABORATIVA | IMPUESTO SOBRE EL VALOR AÑADIDO | RECAUDACION | UNION EUROPEA | ESTADOS UNIDOS
In:
Tax Notes International v. 113, n. 2, January 8, 2024, p. 183-187Summary: This article explores the tax treatment of online sellers in both the European Union and the United States.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2024/113/2-2 (Browse shelf) | Available | OP 138-B/2024/113/2-2 |
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| OP 138-B/2024/113/13-5 The dividend puzzle redux | OP 138-B/2024/113/1-4 Preparing for the proposed FASB tax disclosure standard | OP 138-B/2024/113/2-1 Constructive ownership and the meaning of control for CFC purposes | OP 138-B/2024/113/2-2 EU and U.S. tax collection obligations for marketplace facilitators and platform operators | OP 138-B/2024/113/2-3 Unraveling EU DAC7 for digital platform operators in Belgium | OP 138-B/2024/113/2-4 Transfer pricing benchmark | OP 138-B/2024/113/3-1 Foreign-source income exemption changes in Hong Kong, Malaysia, and Singapore |
This article explores the tax treatment of online sellers in both the European Union and the United States.
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