Germany: New VAT Compliance Obligations for Online Platforms

Bal, Aleksandra

doi:10.54648/ecta2019014

Cited by 2 publications

(1 citation statement)

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“…Additionally, crypto exchange platforms are likely to be treated as undeclared agents under VAT legislation even though they link buyers and sellers and determine their transactional conditions. [57] Therefore, it is imperative that they should collect and return VAT on aided sales. Subsequently, the kind of crypto asset can determine the VAT exemption for particular crypto sales.…”

Section: Miners' Incomementioning

confidence: 99%

Taxation of Cryptocurrencies in African Countries: Assessing Regulatory Approaches and Challenges

Otieno

2024

Preprint

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The taxation of cryptocurrencies, a growing phenomenon with rising adoption, presentscomplex issues for African countries. The struggle revolves around classifying these assets fortaxation and grappling with definitional issues to ensure enforceability. The pressing problemis developing crypto asset tax regimes that support investment and usage without inhibitinginnovation. This paper conducts a comparative analysis of regulatory approaches in Kenya,Nigeria, and South Africa to illuminate the substantial policy challenges within the cryptomarket in Africa. It explores the varied classification of crypto assets, global approaches, andassociated challenges. The report highlights inadequacies and recommends progressive taxationsystems by contrasting these African nations' taxing policies to worldwide regulatorystandards. Conclusively, it suggests adapting and harmonising tax rules across Africa.

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Section: Miners' Incomementioning

confidence: 99%

Taxation of Cryptocurrencies in African Countries: Assessing Regulatory Approaches and Challenges

Otieno

2024

Preprint

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VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

Papis-Almansa

2019

ERA Forum

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Removing obstacles to e-commerce in the Single Market and ensuring effective taxation in the context of the digital economy has been high on the political agenda both in the European Union and beyond. Recently the VAT rules on crossborder e-commerce have gone through a thorough modernisation with a package of new provisions in the EU VAT legislation coming into effect as of 2019 and 2021. Further measures with the objective of laying down solid foundations for an effective, fair, simple and fraud-resistant taxation of e-commerce transactions have been envisaged. This article helps to navigate a complex set of new provisions and offers reflections on whether the new rules will achieve their objective.

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Germany: New VAT Compliance Obligations for Online Platforms

Cited by 2 publications

References 0 publications

Taxation of Cryptocurrencies in African Countries: Assessing Regulatory Approaches and Challenges

Taxation of Cryptocurrencies in African Countries: Assessing Regulatory Approaches and Challenges

VAT and electronic commerce: the new rules as a means for simplification, combatting fraud and creating a more level playing field?

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