No other book covers all the VAT implications of international trade with the depth and clarity that the latest title from Lefebvre offers
This masterpiece explains with detail the VAT consequences of transactions with origin or destination outside the EU, with special focus on VAT on imports and intra-community supplies of products.
In the second part of the book another critical topic of today’s global economy is deciphered: The indirect tax implications of dealings with intangibles and supplies of services with special attention to the concept of fixed establishment and the place of supply of these operations.
The recent VAT legislation introduced last July 2021, on sales through online marketplaces are also explained step by step , to shed light into the complex myriad of rules which impact both merchants of records and platforms.
Brexit is without doubt another chapter out of this comprehensive book where the main doubts and confusion surrounding the unprecedented breakout of one Member State from the EU are dispelled for good.
All the chapters follow the same scheme, explaining the applicable provisions, corresponding ECJ case law and examples and diagrams to illustrate the main points and leave the reader with a clear cut view of the solutions to the main problems affecting international trade.
Any tax practitioner, finance expert, supply chain director and lawyer can benefit from getting acquainted with the complex VAT issues revolving around international trade to be able to provide meaningful advice to clients or stakeholders and find out when revamping, introducing a new supply chain or starting a business can lead to adverse indirect tax consequences.
