EUROPEAN UNION VALUE-ADDED TAXES ON INTERNATIONAL SALES OF DIGITAL PRODUCTS.

Value-added taxes (VAT) as assessed in European Union (EU) member countries are governed by a series of directives that function as tax enforcement laws. This paper discusses the governing directive that governs VAT collections on international sales of digital products to customers inside the EU. The paper also contrasts the EU position with that of U.S. states on sales taxes, which are similar to VATs as consumption tax levies. [ABSTRACT FROM AUTHOR]