{"product_id":"short-term-rental-platforms-as-deemed-suppliers-in-the-eu-vat-system-hardcover","title":"Short-Term Rental Platforms as Deemed Suppliers in the EU VAT System - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eEmilia Teresa Sroka\u003c\/b\u003e (Editor)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eAlthough much has been written and discussed about value-added tax (VAT) as an important source of public revenue in the EU, to date, the complex issue of the VAT liability of intermediaries operating in the digital realm remains underexplored. This book is the first to provide an in-depth examination of the VAT qualification of short-term rental platforms and their associated regulatory challenges, and also analyse and compare three deemed supplier models - intermediators of electronic services, e-commerce, and accommodation services - within the EU VAT system.\u003c\/p\u003e \u003cp\u003eThe author details all the essential topics arising from the platform economy's impact on the short-term rental sector and VAT collection challenges, including the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003eexisting VAT regulations relevant to the accommodation sector;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eonline hosts as VAT taxable persons;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eclassification of services provided by platforms;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eplatforms as undisclosed agents;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eapplication of Article 28 of the VAT Directive to short-term rental platforms;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe role of intermediaries in the VAT collection;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe concept of the deemed supplier and its role in the EU VAT system.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eBy describing the deemed supplier solution on the example of transactions through short-term rental platforms, the book facilitates compliance and strategic planning for platform operators, tax practitioners, and other professionals dealing with VAT in the EU. It will also prove advantageous in the development of effective VAT policies and regulations, ultimately contributing to improved tax collection and economic efficiency.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 256\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.63 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e September 19, 2024\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":53956847632659,"sku":"9789403543086","price":180.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0965\/6300\/3667\/files\/rZv2PJNG8W9789403543086.webp?v=1773859860","url":"https:\/\/finduslaw.com\/products\/short-term-rental-platforms-as-deemed-suppliers-in-the-eu-vat-system-hardcover","provider":"FindUSlaw Bookstore","version":"1.0","type":"link"}