European UnionUncategorized VAT COLLECTION and CONTROL – European Commission publishes reports on the efficiency of cooperation between tax administrations 19 December 201713 views1 min read https://ec.europa.eu/taxation_customs/ 1 January 2018: important changes to Swiss VAT law OECD guidance – By itself, treatment under VAT/GST is irrelevant for the purposes of the interpretation and application of the definition of permanent establishment in the Convention; when applying that definition, one should not, therefore, draw any inference from the treatment of a foreign enterprise for VAT/GST purposes, including from the fact that a foreign enterprise has registered for VAT/GST purposes.