VAT/GST in a Global Digital Economy
Author | : Michael Lang |
Publisher | : Kluwer Law International |
Total Pages | : 0 |
Release | : 2015 |
ISBN-10 | : 9041159525 |
ISBN-13 | : 9789041159526 |
Rating | : 4/5 (526 Downloads) |
Download or read book VAT/GST in a Global Digital Economy written by Michael Lang and published by Kluwer Law International. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This books examines the problems and opportunities of VAT/GST regimes in relation to the digital economy. The issues covered are: VAT collection and compliance in the digital economy ; VAT issues for intermediated delivery and third party billing; treatment of digital products and e-services under VAT; characterization of "cryptocurrencies" for VAT/GST purposes; dispute resolution and prevention; and administrative cooperation.