Schedule 2 - Supply of electronic services in member States: VAT special accounting scheme
Finance Bill
10:15 am
Mr Rob Marris (Wolverhampton South West, Labour)
I am trying to make my remarks at the right place in the batting order, which the hon. Member for Eddisbury seems to be finding difficult today. I was slightly puzzled when the Economic Secretary said that services that are supplied by companies within the EU to companies outside the EU are subject to VAT but not vice versa. I cannot see in schedule 2 that the reverse is taken into account for countries such as Canada, which has the equivalent of VAT in its goods and services tax. Will not there be double taxation under the scheme?