The BIR said foreign digital service providers cannot use tax treaties to evade the Philippines’ 12% VAT, since treaties apply only to income taxes. VAT exemptions or zero-rating for digital services come from the Philippine Tax Code, not from...
Recent ECJ and General Court VAT Jurisprudence and Implications for EU Compliance – May 2026
1. Introduction ECJ and General Court VAT jurisprudence remains a cornerstone for navigating the complexities of EU VAT compliance. These rulings provide authoritative interpretations of EU VAT law, shaping the...
