VAT and Technology

"VAT and Technology thoroughly addresses the issues that arose when the VAT and E-commerce Directive took effect on 1 July 2003 . It describes the VAT implications of the supply of computer hardware and software, the VAT treatment of domestic and international IT and telecoms services, as well as the VAT consequences of the outsourcing of such services. It explains the complex area of VAT and how it applies to new technologies, including IT, telecommunications and biotechnology."