Draft Legislation of the German Government to Combat VAT Evasion in Ecommerce

The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat VAT fraud in (international) ecommerce on July 31st 2018. This draft legislation is explained and discussed.

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Year of publication:	2018
Authors:	Brettschneider, Jörg
Publisher:	Kiel, Hamburg : ZBW – Leibniz Information Centre for Economics
Subject:	VAT \| Umsatzsteuer \| Mehrwertsteuer \| Value Added Tax \| China \| Germany \| Deutschland \| ecommerce \| e-commerce \| Steuerhinterziehung \| tax evasion \| tax \| Amazon \| FBA \| Fulfillment \| liability rule \| UK \| Asia \| Chinese sellers \| chinesische Händler \| Alibaba \| online platform \| electronic marketplace \| Onlinehandel \| UStG \| Umsatzsteuergesetz \| legislation \| Finanzamt Neukölln \| Fulfillment by Amazon \| Umsatzsteuerbetrug \| Steueroase \| Entwurf eines Gesetzes zur Vermeidung von Umsatzsteuerausfällen beim Handel mit Waren im Internet und zur Änderung weiterer steuerlicher Vorschriften \| Finanzministerkonferenz \| Thomas Schäfer \| Jörg Brettschneider \| Brettschneider \| Shenzhen \| Marktplatzhaftung \| HMRC \| Steuernummer

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Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	1030930651 [GVK] hdl:10419/181934 [Handle] RePEc:zbw:esprep:181934 [RePEc]
Classification:	K1 - Basic Areas of Law ; F10 - Trade. General
Source:	EconStor

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