Essays about: "Gabriel Angeli Pezzato"

Found 1 essay containing the words Gabriel Angeli Pezzato.

  1. 1. The role of third-parties in the VAT collection and remittance, and in the compliance with the VAT law

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Gabriel Angeli Pezzato; [2019]
    Keywords : VAT; compliance; invoice; marketplaces; invoicing; third parties;

    Abstract : The aim of the paper is (i) to analyze the role of third parties in the VAT collection and remittance, and in the compliance with the VAT legislation according to the OECD; and (ii) to identify and compare concrete measures implemented by different jurisdictions on this subject with a focus in invoicing service providers and online marketplaces. The study is divided into two main parts. READ MORE