Poland – Foreign Companies ‘Fixed-Establishment’
Poland is progressively altering its attitude regarding the conception of ‘fixed establishment’ for VAT purposes. The Polish tax authorities and courts are taking an expanding approach concerning those activities of... Please Read More
Czech Republic is preparing changes to VAT ‘Control Report’ content requirements
The Czech Republic tax authorities are preparing to change data requirements in the ‘Control Report’ periodic VAT obligation. What exactly are the changes? The Czech parliament approved an adjustment to... Please Read More
OECD requires feedback on additional ‘BEPS Action 1’ work
The Organisation for Economic Co-operation and Development (OECD) released a request for feedback on further work on ‘Base Erosion and Profit Shifting Action 1’, on addressing the international tax challenges... Please Read More
EU e-Commerce NEWS
e-Commerce has evolved rapidly as consumers’ appetite for simple and instant buying continues to grow. This means that regulators have been struggling to keep pace with these advancements. In particular... Please Read More
Changes to Italian Intrastat 2018
Italy will implement changes to its Intrastat reporting system starting from 1st January, 2018. These simplifications were first scheduled for 2018, when a new quarterly VAT reporting regulation was introduced.... Please Read More
France’s 2018 Budget – Tax cuts announced
In the 2018 Budget the French Government confirmed that taxes and compulsory levies will be reduced by around EUR10 billion (USD11.8 billion) next year. The Budget, released in draft format... Please Read More
e-Commerce platforms could be liable for VAT fraud proposes the EU
The EU is continuing with suggestions to enforce obligations to online marketplaces for VAT fraud committed by non-EU merchants on their e-Commerce platforms. This move will endeavour to tackle over... Please Read More
Switzerland Tax News
Switzerland reforms VAT for overseas firms The Swiss parliament has formally agreed reforms to the country’s value-added tax (VAT) regime, these will make overseas firms obligated to impose VAT on... Please Read More
EU digital turnover tax – VAT in disguise?
The European Union (EU) finance minister recently reviewed a proposal to tax U.S. digital groups’ revenue based on the location of their consumers. Nonetheless, such a turnover tax may transgress... Please Read More