000			01404nab a2200241 c 4500
999			_c144377 _d144377
003			ES-MaIEF
005			20220908174013.0
007			ta
008			210623t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aGrambeck, Hans Martin _959845
245		0	_aVAT on webinars _helectrónico _c Hans-Martin Grambeck
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe ongoing corona pandemic and the resulting ban on human gatherings have brought about a boom for webinars and other kinds of online events. As there is no physical location, the question of the place of supply for VAT purposes arises in the case of paid services. The result of such an analysis based on current VAT rules may surprise some, as it opens up scope for tax optimization. An explicit regulation that accords with the consumption tax concept of VAT would be necessary to avoid risks, as well as untaxed revenues and double taxation. However, this may require a change in the EU VAT Directive with the coordination of all Member States.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_947507 _aINTERNET
650		4	_948644 _aUNION EUROPEA
773	0		_9165304 _oIVM/2021/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 3, 2021
942			_cRE