Vat and Technology

Vat and Technology

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"VAT and Technology" thoroughly addresses the issues that arose when the VAT and E-commerce Directive took effect on 1 July 2003. It describes the VAT implications of the supply of computer hardware and software, the VAT treatment of domestic and international IT and telecoms services, as well as the VAT consequences of the outsourcing of such services. It explains the complex area of VAT and how it applies to new technologies, including IT, telecommunications and more

Product details

  • Paperback | 219 pages
  • Lexisnexis UK
  • Tolley
  • London, United Kingdom
  • 0754524299
  • 9780754524298

Table of contents

Contents: 1. Introduction The scheme of VAT VAT as a cash flow cost and an absolute cost The growth of VAT litigation Applying VAT to new technologies Cross-border supplies The VAT & e-Commerce Directive 2. VAT and Telecommunications The Melbourne Agreement The European Legislation Fixed Establishment and the Place of Supply Telecommunications Assets- Leases and IRUs Card Services VAT and Mobile Services Network Operations Centres Bandwidth Sales VAT Issues Raised by Multinational Direct Tax Structures 3. VAT and Information Technology Importing Software Hardware and the Capital Goods Scheme Data Processing IT Outsourcing The Effect of the VAT & e-Commerce Directive Internet Service Providers 4. Biotechnology, Medical Devices and Healthcare Research The Significance of Exemption Devices, Drugs and Prosthesis Patents and Trademarks 5. The VAT & e-Commerce Directive Background to the EU Legislation Scope of the Legislation Registration Requirements The Interim Scheme Practical Difficulties Could the Neshow more