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Council of the European Union
EU VAT proposals for e-books, reverse charge fail
The Council of European Union at a meeting today failed to reach agreement on proposals to reduce the VAT rate for electronic publications and temporarily apply a generalised reverse charge mechanism; the EU VAT e-commerce proposal was also discussed, writes Davide Anghileri of the University of Lausanne . . .
Europe
Asia-Pacific
Asia-Pacific
Asia-Pacific
Australia: GST proposed for low value imported goods
JP Canavan discusses a proposed law, advanced by Australian government on February 16, which would overhaul the goods and services tax (GST) regime in relation to the importation of low value goods by consumers. . .
Asia-Pacific
Europe
Asia-Pacific
Asia-Pacific
Europe
Europe
Europe
Europe
EU court clarifies VAT treatment of personal contract purchases and other leases
The Court of Justice of the European Union’s much anticipated judgement in the Mercedes-Benz Financial Services UK Ltd case (Case C-164/16) was delivered on October 4, providing greater clarity on the VAT treatment of personal contract purchase agreements offered by car manufacturers and other companies, as well as on leases in general, writes UK tax specialist, Neil MacKay . . .
Asia-Pacific
Europe
Europe
Cyprus
Asia-Pacific
Asia-Pacific
Asia-Pacific
Asia-Pacific
Taiwan offers VAT refund to some foreign enterprises without fixed place of business
Taiwan’s taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . .
Europe
Europe
New European VAT rules for cross-border e-commerce proposed
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 . . .
Europe
Europe
Europe
EU Commission seeks public input on cooperation to prevent cross-border VAT fraud
The EU Commission today opened a public consultation to gather views on the functioning of administrative cooperation regarding value added tax (VAT) and regarding the fight. . . .
Europe
EU Advocate General approves directive excluding digital publications supplied electronically from reduced VAT
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 . . .
European Commission
EU Commission lays out vision for new European VAT system
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 . . .
Europe
Europe
Asia-Pacific
New Zealand to enhance tax laws to combat MNE tax avoidance
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. . .
