Germany / Romania / Hungary / Netherlands / Italy / Estonia / Bulgaria / Cyprus / Sweden / Latvia / Poland / Belgium / France / Austria / United States / Portugal / Slovakia / United Kingdom / Malta / Lithuania / Luxembourg / Finland / Spain / Greece / Ireland / Denmark / Czech Republic / /
Currency
USD / EUR / / /
Event
M&A / /
Facility
International Institute of Public Finance / /
IndustryTerm
advisory / online supplies / computer-aided design software / tax chain / online customers / concerned products / technology-based options / Internet / business to business / communication technologies / online trade / ie telecommunications / foreign suppliers / e-suppliers / online supplier / retail stage / supplied services / retail sales / online buyers / retail stage tax / e-learning / online sales / cheapest products / ‘conventional’ services / e - commerce / television broadcasting services / online suppliers / to refunds relating to electronic services / Internet Economy / electronic services / electronic commerce initiatives / /
Organization
International Institute of Public Finance / European Economic and Social Committee / European Parliament / Institute for European Studies / OECD / Congress / Organisation for Economic Co-operation and Development / United Nations / UN Court / Working Party / European Commission / Committee on Fiscal Affairs / European Union / /
Person
James R Markusen / Ibid / Robert C Feenstra / Céline Carrère / Andrew K Rose / Directive / MARIE LAMENSCH / /
ARTICLE DOI: [removed]WJOVL[removed]Are ‘reverse charging’ and the ‘one-stop-scheme’ efficient ways to collect VAT on digital supplies?