Double VAT Taxation in the European Union

Journal
Leur, M. van de
European Union
International VAT Monitor 2021 (Volume 32), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

VAT has been harmonized in the European Union for more than 50 years; however, double taxation still exists. In this Column, the author discusses how the issue of double taxation can be solved in a quicker and less expensive way.