The Australian Taxation Office, on December 22, published a draft goods and services ruling (GSTR 2016/D1) discussing the meaning of "Australian Consumer" for purposes of rules that . . .
Taiwan’s Ministry of Finance (MOF) has announced that on December 9 the Legislative Yuan passed a law imposing VAT on supplies of cross-border electronic services made to . . .
Davide Anghileri of the University of Lausanne discusses the European Commission's December 1 proposal to modernize and unify throughout Europe the value added tax (VAT) rules for cross-border business-to-consumer (B2C) e-commerce . . .
See: The Japan News.
Taiwan's Ministry of Finance (MOF) has announced that on September 22 the executive branch, or Executive Yuan, has passed a proposed law imposing VAT on supplies of cross-border electronic . . .
The EU VAT Directive is valid in so far as it applies a reduced rate of tax only to printed books, newspapers and periodicals, as well as to digital books which are supplied by means of a physical medium, as opposed to digital publications supplied electronically . . .
New Zealand intends to introduce hybrid mismatch rules and will consult on new rules to prevent multinational corporations from stripping profits out of the country through excessive. . .
Ahead of tomorrow's ECOFIN meeting seeking agreement the EU anti-tax avoidance directive, Czech Republic finance Minister Andrej Babiš is warning that, to win his country's support for the directive, EU ministers . . .
The EU Commission on April 7 presented its VAT action plan, designed to update the EU VAT system to make it more fraud-proof, reduce administrative burdens, account for the digital . . .
The Australian Taxation Office (ATO), on February 15, issued draft guidance elaborating upon proposed goods and services tax (GST) legislation introduced by the government last week. The guidance concerns aspects of new rules which would narrow the current test for determining when the enterprise of a nonresident . . .
See: Bloomberg Business.
The EU Commission will offer in early March an action plan proposing VAT simplification and anti-VAT fraud measures, including an option for a reverse charge mechanism, officials. . .
The UK's HM Revenue & Customs on January 14 advised that it is seeking feedback from business on how to respond to European Court of Justice decisions in Larentia + Minerva and Marenave and Skandia . . .
China will complete its plan to replace the business tax with a value-added tax (VAT) for the services sector in 2016, the official state news agency Xinhua reported Monday. VAT reform will be implemented . . .
Tax officials from 104 jurisdictions attending the November 5-6 meeting of the OECD's Global Forum on VAT endorsed new OECD VAT/GST guidelines on the treatment of cross-border trade in services and intangibles and suggested that the OECD next consider taking on several new VAT . . .
The European Commission on September 25 launched a public consultation seeking stakeholder input on reform of the EU's VAT system relating to . . .
New Zealand's government on August 18 released a discussion paper requesting feedback on a plan to extend the goods and services tax (GST) to cross-border services and intangibles supplied to its residents, such as e-books, music, videos, and software purchased. . .