When is an event a digital service? And can a digital service be an event? These aren’t riddles: getting the answer right could directly affect your tax bill.
EU regulators have been taking another look at the way the internet affects the economy. After all, in the words of European lawmakers, “digitalisation plays a key role in creating value and in fostering competitiveness”. In order to promote economic development, EU member countries are permitted to provide a special reduced VAT rate on certain online services.
Source: vatglobal.com
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