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http://hdl.handle.net/10609/2894
Title: | L'IVA en el consum per via electrònica |
Author: | Delgado García, Ana María |
Citation: | 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. |
Keywords: | taxation VAT electronic commerce |
Document type: | info:eu-repo/semantics/article |
Issue Date: | 21-Dec-2009 |
Publication license: | http://creativecommons.org/licenses/by-nd/3.0/es/deed.es |
Appears in Collections: | 2009, n. 9 Articles cientÍfics |
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