E-Commerce and EU VAT

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This book focusses on the e-commerce rules being introduced by the European Union (EU) Member States and similar rules that have been introduced in major non-EU jurisdictions - Norway, Switzerland, the United Kingdom and the United States. The new EU rules governing the online sales of goods and services affect all businesses that sell online to EU customers, no matter where the seller is based. Digitalisation has transformed the way goods and services are traded, challenging the very existence of traditional forms of retailing. In addition to describing the legal framework, the authors provide examples of how the rules work in practice and illustrate available choices for businesses, with particular attention to avoiding pitfalls