Cross-border Consumption Taxation of Digital Supplies

• Author(s): Pernilla Rendahl,
• Publisher: IBFD
• Pages: 436
• ISBN_10: 9087220626
  ISBN_13: 9789087220624
  
• Language: en

Description:... This study compares cross-border consumption taxation of digital supplies in business-to-consumer transactions from an international coordination perspective. Hence, the various classifications of digital supplies and the provisions for deciding the place of taxation are compared and examined to identify cases of double taxation and unintentional nontaxation or potential risks thereof. In addition, possible remedies for double taxation and unintentional non-taxation are discussed.