Template-Type: ReDIF-Article 1.0
Author-Name: Nikolay S. Milogolov
Author-Email: nikmilogolov@gmail.com
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia
Title: VAT on International Services
Abstract: In this paper we analyze OECD Guidelines on VAT place of supply rules and detect operations which are subject to double-taxation and non-taxation. Some recommendations concerning harmonization between VAT systems in Russia and EC are provided.
Classification-JEL:
Keywords: VAT, place of supply of services, EC, double taxation, VAT neutrality, international supply' of services
Journal: Finansovyj žhurnal — Financial Journal
Pages: 117-122
Issue: 3
Year: 2013
Month: September
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/3/statii/2013_03_12.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130312:p:117-122