VAT on B2C Supplies by Non-Resident Sellers

Journal
Millar, R.M.; Battiau, P.; Cisterna, D.; Courjon, O.; Ecker, T.; Meloni, E.O.; Rendahl, P.
International
Bulletin for International Taxation 2014 (Volume 68), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article, based on the authors’ presentation in Seminar E at the International Fiscal Association Congress held in Boston, Massachusetts, in 2012, compares and contrasts the VAT and GST laws of four jurisdictions, as they apply to inbound B2C supplies of goods and services.