The Myth of Taxing Cloud Computing under EU VAT

Journal
Bal, A.M.
European Union
International VAT Monitor 2014 (Volume 25), No. 6
PriceUSD 45

In this article, the author discusses the VAT aspects of cross-border cloud computing services on the basis of the VAT legislation of the European Union and in the framework of the OECD Base Erosion and Profit Shifting (BEPS) project.