Policy and Technical > Tax Adviser Articles > 2007 > VAT: Incoterms and the place of supply
VAT: Incoterms and the place of supply
| Category | Technical Articles |
| Author | Technical Department |
Article by Jo Bello, indirect tax director, PricewaterhouseCoopers LLP. This article appeared in the December 2007 issue of Tax Adviser. The author considers how varying interpretations of the ECJ decision in
EMAG have complicated the analysis of multiparty and chain transactions.
December 2007 by Jo Bello
Technical Department
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