New online course that explores the impact of e-commerce transactions on VAT systems and the OECD recommendation for the place of supply rules on these transactions.
This course explores the impact of e-commerce transactions on VAT systems and the OECD recommendation for the place of supply rules on these transactions. Additionally, the course deals with the place of supply rules in several jurisdictions, their rationale and why was there a need for change. The VAT challenges of e-commerce transactions and potential solutions, from the taxable person’s, the tax authorities’ and the marketplace perspective; and the VAT consequences of the sharing economy are also analysed. The VAT treatment of cryptoassets and NFTs is also covered. Finally, participants explore the interaction between VAT and technology. The modules will focus on determining the relevance of data collection and its use for tax authorities, businesses and third parties, including reporting obligations. How new technology, for example, blockchain can help combating VAT fraud is explained.
Source IBFD
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