VAT on International Services

Nikolai Milogolov ()

Finansovyj žhurnal — Financial Journal, 2013, issue 3, 117-122

Abstract: In this paper we analyze OECD Guidelines on VAT place of supply rules and detect operations which are subject to double-taxation and non-taxation. Some recommendations concerning harmonization between VAT systems in Russia and EC are provided.

Keywords: VAT; place of supply of services; EC; double taxation; VAT neutrality; international supply' of services (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130312:p:117-122

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