Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce

Jörg Brettschneider

EconStor Preprints from ZBW - Leibniz Information Centre for Economics

Abstract: The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed.

Keywords: VAT; Umsatzsteuer; Mehrwertsteuer; Value Added Tax; China; Germany; Deutschland; ecommerce; e-commerce; Steuerhinterziehung; tax evasion; tax; Amazon; FBA; Fulfillment; liability rule; UK; Asia; Chinese sellers; chinesische Händler; Alibaba; online platform; electronic marketplace; Onlinehandel; UStG; Umsatzsteuergesetz; legislation; Finanzamt Neukölln; Fulfillment by Amazon; Umsatzsteuerbetrug; Steueroase; Entwurf eines Gesetzes zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften; Finanzministerkonferenz; Thomas Schäfer; Jörg Brettschneider; Brettschneider; Shenzhen; Marktplatzhaftung; HMRC; Steuernummer (search for similar items in EconPapers)
JEL-codes: F10 K1 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:esprep:181934

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