July 26-27, 1999
Montreal, Canada

Taxation of Digital Transactions How can VAT - Principles be applied to Electronic Commerce?

Martin Kreienbaum

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Table of Contents

• Taxation of Digital TransactionsHow can VAT - Principles be applied to Electronic Commerce?
• VAT - Principles
• VAT - Principles
• Electronic Commerce and VAT
• Offline - Transactions / VAT
• Online - Transactions / VAT
• Online - Transactions / VAT
• VAT and EC- General Goals -
• VAT - basic objectives (OECD / EU)
• VAT - Collection
• VAT - Collection
• VAT - Collection
• Conclusions