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2009, n. 9 >

Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/2894
Title: L'IVA en el consum per via electrònica
Autor: Delgado García, Ana Maria
Keywords: taxation
VAT
electronic commerce
Issue Date: 21-Dec-2009
Editorial: Universitat Oberta de Catalunya
Type: Artículo
Citación: Delgado, Ana (2009). "L'IVA en el consum per via electrònica". IDP. revista d'Internet, Dret i Política, 2009, Vol. 0, núm 9
Abstract: Online commercial transactions are affected by indirect taxation on general consumption, that is, Value Added Tax. The most important aspects are, firstly, how to establish the geographic location for purchases made over the Internet, secondly, the application of special VAT norms for Internet shopping and thirdly, the regulation of electronic invoicing.
Description: Peer reviewed
Language: Catalán
URI: http://hdl.handle.net/10609/2894
Appears in Collections:2009, n. 9

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