Concepedia

Services Reverse Charge

Services Reverse Charge is a tax liability mechanism within the broader reverse charge framework, wherein the responsibility for accounting and remitting value-added tax on specific cross-border or inter-organizational services shifts from the service provider to the recipient, thereby distinguishing it from standard VAT collection practices by redefining the obligor in service-related transactions.

3

Publications

75

Citations

6

Authors

2

Institutions

Publications per year

2017–2026

0

Variants

Reverse Charge On Services

Parents

Publications

3

1–3 of 3

Authors

6

  1. HH
    Howell H. Zee

    International Monetary Fund, United States

    2 publications · 64 citations

    2

    h-index

  2. AP
    Aiko Pras

    University of Twente, Netherlands

    1 publications · 11 citations

    1

    h-index

  3. RS
    Ron Sprenkels

    University of Twente, Netherlands

    1 publications · 11 citations

    1

    h-index

  4. BV
    Bert-Jan van Beijnum

    University of Twente, Netherlands

    1 publications · 11 citations

    1

    h-index

  5. RP
    R. Párhonyi

    University of Twente, Netherlands

    1 publications · 11 citations

    1

    h-index

1–5 of 6

Institutions

2

  1. International Monetary Fund

    Washington D.C., United States

    1 h-index

    1 publications

    22 citations

  2. Xiamen University

    Xiamen, China

    1 h-index

    1 publications

    42 citations

1–2 of 2

Venues

  1. University of Twente Research Information

    Repository · 1 publications · 11 citations

    1

    h-index

  2. National Tax Journal

    NTJ · 1 publications · 22 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 42 citations

    1

    h-index

1–3