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VAT on International Services

Author

Listed:
  • Nikolay S. Milogolov

    (Financial Research Institute, Moscow 127006, Russia)

Abstract

In this paper we analyze OECD Guidelines on VAT place of supply rules and detect operations which are subject to double-taxation and non-taxation. Some recommendations concerning harmonization between VAT systems in Russia and EC are provided.

Suggested Citation

  • Nikolay S. Milogolov, 2013. "VAT on International Services," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 117-122, September.
    • Handle: RePEc:fru:finjrn:130312:p:117-122
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