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Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System (eBook)


ISBN13: 9789403543185
Published: September 2024
Publisher: Kluwer Law International
Country of Publication: Netherlnds
Format: eBook (ePub)
Price: £81.00
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Also available as

Short-term Rental Platforms as Deemed Suppliers in the EU VAT System is the first to furnish an exhaustive examination of the value-added tax (VAT) qualification of short-term rental platforms and their associated regulatory challenges, and also analyse and compare three deemed supplier models – intermediators of electronic services, e-commerce, and accommodation services – within the EU VAT system. Although much has been written and discussed about VAT as a vital source of public revenue in the EU, the complex issue of the VAT liability of intermediaries operating in the digital realm remains underexplored.

What’s in this book:

In this book, the following essential topics arising from the platform economy’s impact on the short-term rental sector and VAT collection challenges have been detailed by the author:

    existing VAT regulations relevant to the accommodation sector
  • online hosts as VAT taxable persons
  • classification of services provided by platforms
  • platforms as undisclosed agents
  • application of Article 28 of the VAT Directive to short-term rental platforms
  • the role of intermediaries in the VAT collection, and
  • the concept of the deemed supplier and its role in the EU VAT system

How this will help you:

The book facilitates compliance and strategic planning for platform operators, tax practitioners, and other professionals dealing with VAT in the EU by describing the deemed supplier solution on the example of transactions through short-term rental platforms. It will also prove advantageous in developing effective VAT policies and regulations, ultimately contributing to improved tax collection and economic efficiency.

Subjects:
Taxation, eBooks
Contents:
List of Abbreviations
List of Figures
List of Tables
Introduction

CHAPTER 1. Platform Economy in the STR Sector
CHAPTER 2. VAT Treatment of STR Platforms
CHAPTER 3. The EU Models of the Deemed Supplier Regime
CHAPTER 4. Evaluation of the Operation and Comparison of the EU Deemed Supplier Regime Models in the Context of STR Platforms

Bibliography

Series: EUCOTAX Series on European Taxation

Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System ISBN 9789403543086
Published September 2024
Kluwer Law International
£81.00
Aggrieved Taxpayers versus Tax Authorities ISBN 9789403522081
Published May 2024
Kluwer Law International
£113.00
£111.00
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£111.00
Special Tax Zones and EU Law: Theory, Implementations and Future Challenges ISBN 9789403518855
Published January 2020
Kluwer Law International
£112.00
European VAT and the Sharing Economy ISBN 9789403514352
Published October 2019
Kluwer Law International
£116.00
£86.00
Sales Promotion Techniques and VAT in the EU ISBN 9789403508610
Published March 2019
Kluwer Law International
£115.00
£111.00
Investment Fund Taxation: Domestic Law, EU Law, and Double Taxation Treaties ISBN 9789041196699
Published May 2018
Kluwer Law International
£107.00
National Legal Presumptions and European Tax Law ISBN 9789041166135
Published February 2018
Kluwer Law International
£154.00
Double (Non-) Taxation and EU Law ISBN 9789041194107
Published November 2017
Kluwer Law International
£167.00
EU Citizenship and Direct Taxation ISBN 9789041185846
Published October 2017
Kluwer Law International
£139.00
Transfer Pricing in the US: A Practical Guide ISBN 9789041191960
Published September 2017
Kluwer Law International
£113.00
Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed (eBook) ISBN 9789041161437
Published September 2017
Kluwer Law International
£188.00
(ePub)
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Limitation on Benefits Clauses in Double Taxation Conventions 2nd ed ISBN 9789041161352
Published September 2017
Kluwer Law International
£188.00
The Impact of Tax Treaties and EU Law on Group Taxation Regimes ISBN 9789041169051
Published August 2016
Kluwer Law International
£211.00
£142.00
(ePub)
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Corporate Tax Base in the Light of IAS/IFRS and EU Directive 2013/34: A Comparative Approach ISBN 9789041167453
Published July 2016
Kluwer Law International
£142.00
Tax Treaty Override ISBN 9789041154064
Published April 2014
Kluwer Law International
£167.00
Fixed Establishments in European VAT ISBN 9789041145543
Published August 2013
Kluwer Law International
£154.00
CCCTB: Common Consolidated Corporate Tax Base - Selected Issues (EUCOTAX 35)
Edited by: Dennis Weber
ISBN 9789041138729
Published May 2012
Kluwer Law International
£178.00
Intermediation of Insurance & Financial Services in European VAT ISBN 9789041137326
Published August 2011
Kluwer Law International
£178.00
From Marks & Spencer to X Holding: The Future of Cross-Border Group Taxation ISBN 9789041133991
Published August 2011
Kluwer Law International
£167.00
Fiscal Sovereignty of the Member States in an Internal Market: Past and Future ISBN 9789041134035
Published December 2010
Kluwer Law International
£167.00
Europe-China Tax Treaties ISBN 9789041132161
Published June 2010
Kluwer Law International
£167.00
Taxation of Ucits: Austria Germany the Netherlands and the Uk ISBN 9789041128393
Published October 2009
Kluwer Law International
£173.00
Integration Approaches to Group Taxation in European Internal Market ISBN 9789041127792
Published October 2008
Kluwer Law International
£167.00
Tax Compliance Costs for Companies in an Enlarged European Community ISBN 9789041126665
Published May 2008
Kluwer Law International
£224.00
ECJ-Recent Developments in Direct Taxation ISBN 9789041125095
Published March 2006
Kluwer Law International
£177.00
Limitation on Benefits Clauses in Double Taxation Conventions ISBN 9789041123701
Published December 2005
Kluwer Law International
Out of print
Tax Avoidance and EC Treaty Freedoms ISBN 9789041124029
Published December 2005
Kluwer Law International
£222.00
£187.00
WTO and Direct Taxation ISBN 9789041123718
Published May 2005
Kluwer Law International
£374.00
Tax Competition and EU Law
Carlo PintoResearch Associate, Department of Law, University of Amsterdam, Netherlands
ISBN 9789041199133
Published May 2003
Kluwer Law International
£290.00
Settlement of Disputes in Tax Treaty Law ISBN 9789041199041
Published September 2002
Kluwer Law International
£298.00
Tax Treaty Interpretation
Edited by: Michael Lang
ISBN 9789041198570
Published June 2002
Kluwer Law International
£249.00
The Impact of Community Law on Tax Treaties: Issues and Solutions ISBN 9789041198600
Published February 2002
Kluwer Law International
£268.00
The Principle of Equality in European Taxation ISBN 9789041196934
Published October 1999
Kluwer Law International
£243.00
The Compatibility of Anti-abuse Provisions in Tax Treaties with EC Law
ISBN 9789041196781
Published January 1999
Kluwer Law International
£262.00