Author (Corporate) | European Parliament: DG Internal Policies |
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Publisher | EU |
Series Title | Studies |
Publication Date | 2012 |
Content Type | Report |
E-commerce is a large and growing business and a key part in the digital economy. To reap the full potential, a number of barriers needs to addressed, not the least the obstacles that the current VAT system presents to cross-border sales of physical and in particular digital content e-commerce products. This report lists shortcomings in the present VAT set-up, evaluates policy options put on the table by the European Commission and others, and provides a range of recommended policy options that need to be reviewed in more detail. |
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Source Link | http://www.europarl.europa.eu/thinktank/en/home.html |
Subject Categories | Business and Industry, Taxation |
Countries / Regions | Europe |
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