E-VAT
Series: Taxation ; 146(3786) 7 December 2000, 268-272(4)Publication details: 2000Subject(s): Summary: Not only has e-commerce changed the face of business but it has changed the way businesses are valued and has created uncertainty about taxation. Asks whether VAT can be applied to e-commerce in the European Union, comparing the situation with that in the USA, where the debate is about whether to tax the internet and the new business it generates while in the EU it is about how to tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63361 (Browse shelf(Opens below)) | 1 | Available | 110169-1001 |
Not only has e-commerce changed the face of business but it has changed the way businesses are valued and has created uncertainty about taxation. Asks whether VAT can be applied to e-commerce in the European Union, comparing the situation with that in the USA, where the debate is about whether to tax the internet and the new business it generates while in the EU it is about how to tax.