Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123186266> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W3123186266 abstract "The European Commission has identified two fundamental issues with the current model of taxation: namely the additional compliance costs borne by businesses that conduct cross-border trade when compared to those businesses that only trade domestically and the occurrence of VAT fraud. The European Commission has commissioned EY to conduct a study of five policy options designed to enable the implementation of a destination based VAT system across the EU that to some extent addresses these issues. As part of the study, EY has gathered information from businesses, tax experts, Member States’ Tax Authorities and additional sources in order to make a comparison against the current “As Is” taxation model and also determine the impact of the implementation of each of the five proposed policy options. This information aims to assess the impact of the five policy options from both a qualitative and quantitative perspective. To this end, information has been obtained on business compliance costs, tax administration costs, cash flow costs, VAT fraud implications, legislative implications and aspects of practical implementation for each of the five proposed policies. In addition to the collection and analysis of this information, EY has provided a conclusion as to whether the policy options have a potential to address the two fundamental issues and what (if any) impact there will be on the European economy as a whole" @default.
- W3123186266 created "2021-02-01" @default.
- W3123186266 creator A5071989402 @default.
- W3123186266 date "2015-07-01" @default.
- W3123186266 modified "2023-09-27" @default.
- W3123186266 title "Implementing the ‘destination principle’ to intra-EU B2B supplies of goods" @default.
- W3123186266 hasPublicationYear "2015" @default.
- W3123186266 type Work @default.
- W3123186266 sameAs 3123186266 @default.
- W3123186266 citedByCount "0" @default.
- W3123186266 crossrefType "posted-content" @default.
- W3123186266 hasAuthorship W3123186266A5071989402 @default.
- W3123186266 hasConcept C100001284 @default.
- W3123186266 hasConcept C10138342 @default.
- W3123186266 hasConcept C121955636 @default.
- W3123186266 hasConcept C144133560 @default.
- W3123186266 hasConcept C155202549 @default.
- W3123186266 hasConcept C162324750 @default.
- W3123186266 hasConcept C163428354 @default.
- W3123186266 hasConcept C17744445 @default.
- W3123186266 hasConcept C182306322 @default.
- W3123186266 hasConcept C199539241 @default.
- W3123186266 hasConcept C2776034101 @default.
- W3123186266 hasConcept C2776805697 @default.
- W3123186266 hasConcept C2910001868 @default.
- W3123186266 hasConcept C3020782553 @default.
- W3123186266 hasConcept C551662922 @default.
- W3123186266 hasConcept C83009810 @default.
- W3123186266 hasConceptScore W3123186266C100001284 @default.
- W3123186266 hasConceptScore W3123186266C10138342 @default.
- W3123186266 hasConceptScore W3123186266C121955636 @default.
- W3123186266 hasConceptScore W3123186266C144133560 @default.
- W3123186266 hasConceptScore W3123186266C155202549 @default.
- W3123186266 hasConceptScore W3123186266C162324750 @default.
- W3123186266 hasConceptScore W3123186266C163428354 @default.
- W3123186266 hasConceptScore W3123186266C17744445 @default.
- W3123186266 hasConceptScore W3123186266C182306322 @default.
- W3123186266 hasConceptScore W3123186266C199539241 @default.
- W3123186266 hasConceptScore W3123186266C2776034101 @default.
- W3123186266 hasConceptScore W3123186266C2776805697 @default.
- W3123186266 hasConceptScore W3123186266C2910001868 @default.
- W3123186266 hasConceptScore W3123186266C3020782553 @default.
- W3123186266 hasConceptScore W3123186266C551662922 @default.
- W3123186266 hasConceptScore W3123186266C83009810 @default.
- W3123186266 hasLocation W31231862661 @default.
- W3123186266 hasOpenAccess W3123186266 @default.
- W3123186266 hasPrimaryLocation W31231862661 @default.
- W3123186266 hasRelatedWork W108199897 @default.
- W3123186266 hasRelatedWork W1570222050 @default.
- W3123186266 hasRelatedWork W1608566644 @default.
- W3123186266 hasRelatedWork W2165330867 @default.
- W3123186266 hasRelatedWork W2292410023 @default.
- W3123186266 hasRelatedWork W2399755069 @default.
- W3123186266 hasRelatedWork W2516423018 @default.
- W3123186266 hasRelatedWork W2528942418 @default.
- W3123186266 hasRelatedWork W2750068024 @default.
- W3123186266 hasRelatedWork W2810556107 @default.
- W3123186266 hasRelatedWork W2900049684 @default.
- W3123186266 hasRelatedWork W2904066766 @default.
- W3123186266 hasRelatedWork W2914462882 @default.
- W3123186266 hasRelatedWork W2944857028 @default.
- W3123186266 hasRelatedWork W2948695518 @default.
- W3123186266 hasRelatedWork W3146957574 @default.
- W3123186266 hasRelatedWork W3165633766 @default.
- W3123186266 hasRelatedWork W3187748289 @default.
- W3123186266 hasRelatedWork W757248443 @default.
- W3123186266 hasRelatedWork W970526518 @default.
- W3123186266 isParatext "false" @default.
- W3123186266 isRetracted "false" @default.
- W3123186266 magId "3123186266" @default.
- W3123186266 workType "article" @default.