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The OECD International VAT/GST Guidelines on Place of Supply of B2B Services and Intangibles
Swedish Ministry of Finance, Stockholm; Uppsala University, Sweden.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies. Örebro University, Sweden; Salzburg University, Austria. (Juridik)ORCID iD: 0000-0002-1473-5273
2014 (English)In: World journal of VAT / GST law, ISSN 2048-8432, E-ISSN 2048-8440, Vol. 3, no 1, 32-49 p.Article in journal (Refereed) Published
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Text
Abstract [en]

This article deals with the new OECD international VAT/GST Guidelines on place of supply of B2B Services and Intangibles. The Guidelines were approved by the OECD Committee on Fiscal Affairs in January 2014. The aim of the article is to analyse the new Guidelines from an EU law perspective and also from the perspective of how the Guidelines may contribute to reducing the risks of double taxation and unintended non-taxation.

Place, publisher, year, edition, pages
2014. Vol. 3, no 1, 32-49 p.
Keyword [en]
OECD Guidelines, VAT, GST, Services, Intangibles, Tax
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:hig:diva-21047DOI: 10.5235/20488432.3.1.32OAI: oai:DiVA.org:hig-21047DiVA: diva2:894138
Available from: 2014-05-20 Created: 2016-01-14 Last updated: 2016-01-14Bibliographically approved

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Hiort af Ornäs Leijon, LenaKristoffersson, Eleonor
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CiteExportLink to record
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Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf