Assessment of the implementation of the 2015 place of supply rules and the Mini-One Stop Shop

Deloitte

No 69, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: This report provides evidence that the initial experience from the 2015 place of supply rules and MOSS is generally positive and that these new rules indeed form a good basis for further expansion, especially when the recommendations for potential improvements are taken into account in any future reform

Keywords: European Union; taxation; VAT; e-commerce; digital (search for similar items in EconPapers)
JEL-codes: H24 (search for similar items in EconPapers)
Pages: 275 pages
Date: 2016-03
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