2020•Edward Elgar Publishing eBooksRequires access

INTERNET TRANSACTIONS, TELECOMMUNICATIONS

Hui Ling McCarthy, Sarah Black

Abstract

This chapter analyses the application of VAT to internet transactions and supplies of telecommunications services against the backdrop of the VAT Package and the Mini One-Stop Shop. It also considers how VAT applies to different types of transaction using the internet or telecommunications services, such as distance selling, internet auctions and marketplaces, web hosting, advertising and online entertainment.

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Available abstract

Key concepts: The Internet, Database transaction, Business, Telecommunications, Advertising, Entertainment, Telecommunications service, Common value auction