VAT on the cross-border trade in services and intangibles

Type

Journal

Author

Grandcolas, C.

Published Date

February 1, 2007

Issue

Asia-Pacific Tax Bulletin 2007 (Volume 13), No. 1

The author discusses the VAT issues that arise with the increase in cross-border trade of services and intangibles, including the definition of the place of consumption and tax collection.

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VAT on the cross-border trade in services and intangibles