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- Title
Inhalt.
- Abstract
The article "Content" in the Value Added Tax Review discusses various topics related to value added taxation in the digital age. It reports on the 87th Berlin Tax Discussion, where the introduction of mandatory electronic invoicing was discussed. Current developments at the national and European levels are also mentioned. The text emphasizes the opportunity for more efficient and cost-effective process design through the introduction of electronic invoicing. Various legal topics are addressed, including the Value Added Tax Act and the VAT Directive. The calculation of input tax deduction and value added tax is also discussed. Various magazines and online databases are mentioned that offer advantages to readers. Finally, two handbooks are introduced, one on value added tax law for non-profit organizations and one on the Union Customs Code.
- Subjects
SALES tax; VALUE-added tax; FORUMS; NONPROFIT organization laws; ELECTRONIC billing; DIGITAL technology; TAX auditing; ACCOUNTS payable; HANDBOOKS, vade-mecums, etc.; JURISPRUDENCE; TAX deductions
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 16, pr1
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2023-721601