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  VAT Implications of Outsourcing

Millar, R., Poddar, S., Battiau, P., Parolini, A., & Heber, C. (2016). VAT Implications of Outsourcing. Bulletin for International Taxation (IBFD-Bulletin), 70(7), 387-398.

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Item Permalink: https://hdl.handle.net/11858/00-001M-0000-002C-4158-9 Version Permalink: https://hdl.handle.net/11858/00-001M-0000-002D-254D-6
Genre: Journal Article

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 Creators:
Millar, Rebecca1, Author
Poddar, Satya1, Author
Battiau, Piet1, Author
Parolini, Andrea1, Author
Heber, Caroline2, Author           
Affiliations:
1External Organizations, ou_persistent22              
2Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society, ou_830551              

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 Abstract: This article, which is based on the authors’ presentations in Seminar A at the International Fiscal Association Congress held in Mumbai, India, in October 2014, examines the VAT issues that arise in the context of outsourcing and compares how different VAT and GST laws respond to these issues. In the context of cross-border outsourcing, the country approaches are measured against the standards set by the OECD in its International VAT/GST Guidelines.

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Language(s): eng - English
 Dates: 2016-06-152016
 Publication Status: Issued
 Pages: -
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 Table of Contents: -
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Title: Bulletin for International Taxation (IBFD-Bulletin)
Source Genre: Journal
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Publ. Info: -
Pages: - Volume / Issue: 70 (7) Sequence Number: - Start / End Page: 387 - 398 Identifier: ISSN: 0007-4624
ZDB: 2217159-9
CoNE: https://pure.mpg.de/cone/journals/resource/110976549881399