In this article, the author discusses the VAT aspects of cross-border cloud computing services on the basis of the VAT legislation of the European Union and in the framework of the OECD Base Erosion and Profit Shifting (BEPS) project.
In this article, the author discusses the VAT aspects of cross-border cloud computing services on the basis of the VAT legislation of the European Union and in the framework of the OECD Base Erosion and Profit Shifting (BEPS) project.