VAT and Small Business: To the Heart of European Tax Policy?
Luca Cerioni In-Depth Analysis In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax …
Edinburgh Europa Institute Jean Monnet Centre of Excellence
A multi-disciplinary research centre looking at governance, institutions, law and policies of Europe and the EU
Luca Cerioni In-Depth Analysis In this extended article, Luca Cerioni situates the debate on VAT in digital services and small business in the wider context of developments in EU tax …