Essays about: "Dunja Nicole Lisa Jetten"

Found 1 essay containing the words Dunja Nicole Lisa Jetten.

  1. 1. The VAT liability of digital platforms: the EU rules in the light of the OECD Guidelines

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dunja Nicole Lisa Jetten; [2021]
    Keywords : EU Law; VAT; liability; Digital platforms; OECD guidelines; e-commerce; Law and Political Science;

    Abstract : Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. READ MORE