EC levels VAT playing field.

PositionTechnical Update

The European Commission has adjusted VAT legislation to standardise the taxation of e-commerce and internet services provided by businesses in the European Union and their non-EU counterparts. At present, non-EU businesses do not have to charge VAT to private or non-business consumers in the EU on digital services such as internet packages or downloaded software, music or videos. From July 2003 non-EU businesses must register under a...

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