The Internet allows for instantaneous delivery of online supplies to consumers all over the world at any time of day or night. While the resulting "digital econ

With the growth of the digitalized economy, VAT on cross-border digital supplies has emerged as an important issue. Yet, views and practices regarding the appli

This article considers the changes to the VAT system introduced and yet to come in response to the challenges of the digital economy.

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpaye