Online-Ressource
Cambridge University Press (CUP)
;
2022
In:
International and Comparative Law Quarterly Vol. 71, No. 4 ( 2022-10), p. 857-888
In:
International and Comparative Law Quarterly, Cambridge University Press (CUP), Vol. 71, No. 4 ( 2022-10), p. 857-888
Kurzfassung:
Value-added tax, the most common form of consumption tax in the world, operates on a destination principle to ensure it is levied only in the place of final consumption in cases of cross-border transactions. The international trade in services and intangibles through digital means poses two challenges: finding the place of consumption and collecting the tax when services supplied by businesses in one jurisdiction are instantaneously consumed by customers in another. This article examines these challenges and considers how unilateral action and soft international responses have so far failed to achieve consistent destination basis taxation. An alternative option would be to adopt a hard multilateral response that would overcome the limitations of unilateralism and soft-law approaches and achieve consistent destination basis taxation in the digitalised economy.
Materialart:
Online-Ressource
ISSN:
0020-5893
,
1471-6895
DOI:
10.1017/S0020589322000331
Sprache:
Englisch
Verlag:
Cambridge University Press (CUP)
Publikationsdatum:
2022
ZDB Id:
2044426-6
ZDB Id:
2911-7
SSG:
2
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