This book is an authoritative guide to all aspects of the new VAT accounting & statistical reporting regimes applying to movement of goods within the EC & the cross-border services. While it provides detailed coverage of the UK implementation of the new regime, it also provides a UK or non-EC trader with information to allow him to assess his liability to register & account for VAT in other EC countries. Among the book's strengths are its up-to-dateness, its wide coverage, its strategic information on each EC country to help traders identify fully their VAT liabilities, its discussion of certain difficult situations, & its easy-to-follow, logical structure.