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Title
Erweiterung der Steuerschuldnerschaft des Leistungsempfängers (§ 13b UStG) auf Telekommunikationsdienstleistungen.
Abstract
The article focuses on the extension of tax liability of telecommunication services. It reports on amendments in the UStG (Umsatzsteuergesetz), the German Value Added Tax Act, on the regulation of tax liability of the recipient of telecommunication services. It highlights changes in sales tax application decree in the services of telecommunication in the year 2020.