O IVA e a localização das operações

: da simplicidade das regras para bens ao labirinto dos serviços : o caso dos serviços eletrónicos e a recente temática sobre livros digitais versus livros em papel

Abstract

The purpose of this paper is to determine the difficulties related to the taxation of services rendered in general and, in particular, to the processing of electronic books and paper books. And in order to understand this matter, there was a need to address the issue of the location of operations both for the transmission of goods and for the provision of services, as well as for services rendered by electronic means, in order to reach the core that is the difference in the treatment of, therefore, in the respective tax burden of e-books and paper books.

Date of Award	13 Jan 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria Odete Oliveira (Supervisor)