Obligations Of Non-eu Businesses Under Eu Vat System.

Origin based taxing system which was earlier adopted in VAT system of taxation proved to be discriminatory in new emerging business technologies like E-commerce. Therefore consumption based tax system is well replaced to maintain “Neutrality and Certainty” of tax system.

The following questions have been addressed in this article:

Why the basis of taxation was shifted from “origin base” to “consumption base” in EU VAT system?
What is the current status of Non-EU countries in EU VAT system?


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