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Vol 23 No 6 June/July 2018

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This book is now Out of Print.
A new edition was published, see:
VAT and Technology isbn 9781845925697

VAT and Technology

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ISBN13: 9780754524298
ISBN: 0754524299
New Edition ISBN: 1845925696
Published: June 2004
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

Reprinted with ISBN: 9781845925697

The VAT and E-commerce Directive took effect on 1 July 2003. This legislation will have a major impact on non-EU suppliers of broadcasting and electronic services who supply such services to EU-based customers, forcing suppliers to levy up to 25 per cent VAT on sales. Affected businesses include Internet service providers, providers of online content services and databases, sellers of online software applications and upgrades, and suppliers of websites and web hosting facilities. The legislation will have a significant impact on the competitiveness of non-EU businesses that manufacture such supplies in the EU. The book 'VAT and Technology' addresses these issues thoroughly. 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 biotechnology. Totally unique and fully up-to-date, it truly is a fine addition to any practice.;LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.

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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 and E-commerce Directive. 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. VAT and Information Technology: Importing Software
Hardware and the Capital Goods Scheme
Data Processing
IT Outsourcing
The Effect of the VAT and E-commerce Directive
Internet Service Providers. Biotechnology, Medical Devices and Healthcare: Research
The Significance of Exemption
Devices, Drugs and Prosthesis
Patents and Trademarks. The VAT and E-commerce Directive: Background to the EU Legislation
Scope of the Legislation
Registration Requirements
The Interim Scheme
Practical Difficulties
Could the New Rules Be Challenged?. Appendices: The VAT and E-Commerce Directive
Extract from the Sixth VAT Directive.