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New Implementing Measures for EU Place-of-Supply Change 2015

Merkx Madeleine

出版	SSRN, 2018
URL	http://books.google.com.hk/books?id=0-IBzwEACAAJ&hl=&source=gbs_api

註釋

On 1 January 2015, the place-of-supply rules for specific categories of telecommunications, radio and television broadcasting, and electronic (TBE) services will change considerably. This change has a major impact on service providers established in the European Union supplying TBE services to non-taxable customers ("B2C services") resident in another Member State. In order to ensure the smooth functioning of the new rules, the European Commission has proposed new implementing rules.