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CFE Opinion statement: B2C services

Category Technical Articles
AuthorSeverin Alexander
Article by Colin Davis, CIOT Technical Officer, Corporate and International Taxes. This article appeared in the July 2005 issue of Tax Adviser.
Colin Davis summarises the statement issued by the Confédération Fiscale Européenne on 5 April 2005 on the subject of the VAT rules on the place of supply of business-to-customer (B2C) services.

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