Memento VAT and International Trade

Synopsis of Memento VAT and International Trade

This book offers a deep and clear analysis of the implications of VAT in international trade. It explains in detail the consequences of VAT in transactions originating from or destined for outside the EU, with a special focus on VAT on imports and intra-community deliveries. In addition, it addresses the indirect tax implications of VAT in transactions with intangibles or services, paying attention to the concept of permanent establishment and the location of operations. The legislative changes of July 2021 on electronic commerce are examined and doubts about Brexit are clarified, providing a useful tool for tax professionals, finance experts, sales directors and lawyers.