We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Inhalt.
- Abstract
The Umsatzsteuer-Rundschau is a journal for VAT practice that is published in conjunction with the UmsatzsteuerForum e.V. In issue UR 17/2023, various topics are addressed, including the VAT treatment of NFT transactions and the introduction of mandatory electronic invoicing in B2B business transactions. It also presents judgments and administrative decisions on various VAT topics, such as the reduced tax rate for blood and tissue transports and input tax deduction for company events. The text introduces various specialist books and commentaries on tax law topics, including the commentary on the Inheritance Tax and Gift Tax Act by Oertzen/Loose/Stalleiken and the commentary on the Investment Tax Act by Kretzschmann/Schwenke/Behrens/Hensel/Klein.
- Subjects
INHERITANCE &; transfer tax; NON-fungible tokens; ELECTRONIC billing; GIFT taxes; BUSINESS-to-business transactions; TAXATION; TAX rates; ONLINE shopping; VALUE-added tax
- Publication
Umsatzsteuer-Rundschau, 2023, Vol 72, Issue 17, pr1
- ISSN
0341-8669
- Publication type
Table of Contents
- DOI
10.9785/ur-2023-721701