Below you will find all items we published in the past week.
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- “Trends” Report Excerpt: The Consequences of VAT Non-Compliance
- Artificial Intelligence as the ‘next frontier’ against Tax Fraud
- VAT Aspect of Chain Transactions – Cutting the Gordian Knot
- Incoterms 2020: A New Coat of Paint and Important Clarifications for a New Decade
- VAT Refund Reciprocity Guide
- Ways that employing freelancers affects your VAT
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EUROPE
- Amendments to 3 Royal Decrees following implementation of the Quick Fixes
- Circular on the adjustment of the VAT deduction related to capital assets
- Royal Decree No 52 on the system of proof for exemptions from VAT on intra-Community supplies of goods
- Royal Decree on call-off stock arrangements revisions concerning immovable property and disproportionate tax fines
- VAT declaration for intra-Community transactions – new version EC Sales Listing
- A subsidiary cannot be treated as a VAT fixed PE of its Foreign Parent Company
- Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390/18)
- All you need to know about the implementation of the Quick Fixes in the EU per Jan 1, 2020
- Arm’s Length Principle and Taxable Amount in the VAT Directive
- Bad times for the Permanent Establishment Hunters: Subsidiary not automatically fixed establishment for VAT
- Companies not preparing for EU’s 2022 definitive VAT system
- Council Implementing Decision evenly distributing VAT between France and Spain regarding construction of electricity interconnection
- ECJ case C-390/18 (Airbnb Ireland) – Judgment – Information society service; ‘Apps’ bringing customer and service providers together;…
- ECJ/CJEU Calendar – VAT cases up till week 3, 2020
- E-commerce EU VAT: what is the European VAT?
- EU – Overview (approved) Legislative changes as of Jan 1, 2020 (excl. VAT rate changes)
- EU Advocate General finds that legitimate input VAT must be refunded promptly and unconditionally
- EU VAT Quick Fixes – Status on implementation per Dec 30, 2019
- European Commission published final version of the Explanatory Notes on Quick Fixes applicable as of Jan 1, 2020
- Explanatory notes for VAT “quick fixes” regime in 2020
- Import VAT controversy referred to European Court
- Is the management of financial assets exempt from VAT?
- Overview of ECJ/CJEU VAT Cases Decided in 2019
- Public consultion on an EU regulatory framework for crypto-assets
- Quick Fixes – Status per Dec 24, 2019 of the implementation in the Member States
- The Scourge of VAT Fraud and the Lost of Revenue
- The Ultimate Guide to EU VAT for Digital Taxes
- VAT quick fixes; valid VAT identification number
- VAT refund: EC steps in
- German Supreme Court follows ECJ Cardpoint re outsourcing financial services: no VAT exemption
- Reduced VAT rate for long-distance rail tickets
- A fairer and more efficient tax authority
- Italy’s new tax on tech giants likely to trigger US retaliation
- Ruling – non-resident Italian entities with non taxable activities can be part of a VAT group
- Council Implementing Decision authorizing Luxembourg to extend application of higher VAT registration threshold
- E-filing – VAT returns & recapitulative statements to the next level
- VAT returns and summary statements for EU intra-community supplies and services must be electronically filed through the eCDF…
- Changes to the VAT Implementation Decree on the verification of customer VAT ID
- Customer acts as consumer, real estate agent should have quoted prices including VAT
- New rules for input VAT recovery on lease of company bikes provided to staff
- New VAT identification number for Dutch private individual businesses
- Year-end tips and corrections
- Explanatory Notes Active Payer List/White List
- Explanatory Notes on the VAT Split Mechanism
- How to use the VAT whitelist? The tax authorities dispel the most important doubts
- Implementation of Directive 2018/1910 regarding the so-called the Quick Fixes package – delayed till 2020, but already applicable as of Jan 1, 2020
- VAT whitelist – Sanctions will be easier to avoid
- Increase in IGIC (Canary Island’s VAT) from 6.5% to 7% expected per 1 January 2020
- Spain beyond the SII: The certified invoicing software to come (the TicketBAI project)
- Examination of “Digital Service Tax” Suggestion in Turkey
- Turkey enacts 7.5 percent digital service tax
- Turkey: Extension of VAT exemption for machinery and equipment
- Changes to tax rules for call off stock arrangements between member states
- Cost Sharing Groups – What are they and how do they work?
- Council Implementing Decision authorizing United Kingdom to continue restricting right to deduct input VAT in relation to hired and leased cars
- Energy Saving Materials – Timely Reminder of recent VAT Changes
- Operate in the Hotels & Tourism Sector – Is your VAT treatment on Retained Deposits from a “no-show” booking correct?
- Westow Cricket Club: no reasonable excuse for zero-rating sports pavilion
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AFRICA
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AMERICAS
- Argentine Province of Buenos Aires and City of Buenos Aires impose turnover tax withholding systems on digital services provided by…
- Province of Buenos Aires and City of Buenos Aires impose turnover tax withholding on digital services provided by nonresidents
- Cryptocurrency Question On IRS Schedule 1 : “Sell” Category
- January 2020 sales tax rate changes
- Managing Indirect Tax Compliance in Accounts Payable
- Michigan: when should a seller collect sales tax and when should a seller collect use tax?
- New collection requirements for marketplaces take effect in Hawaii, Illinois, Michigan, and Wisconsin on 1 January 2020
- Remote sellers to comply with remote sales tax requirements in Arizona and Georgia as of 1 January 2019
- USTR issues amendments to granted exclusions to Lists 1 and 2 for Chinese-origin goods; grants new exclusions to List 3
- Utah transforming sales tax system from early 2020
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ASIA-PACIFIC
- A2Z TAXCORP LLP weekly GST Communique dated December 23, 2019
- A2Z TAXCORP LLP weekly GST Communique dated December 30, 2019
- Companies not ready for India’s e-invoicing requirements
- Deadline for GST return, reconciliation statement extended
- E-Invoicing under GST
- E-Invoicing under GST
- E-Invoicing under GST – Important Points
- FAQS on e-invoice rollout
- Goods and Services Tax on E-commerce transactions
- Government looks to rework GST on mobiles, footwear
- Government notifies changes to rules on input tax credit
- GST levied on invoices for services performed before 1 July 2017
- GST non-compliance may cost biz their registration
- GST officials unearth Rs 241-cr tax evasion through fake invoicing
- GST on mobilization advance for works contract- Date of Supply
- GST Registration Process
- Is GST applicable on Damages – Key Takeaways from Recent Bombay HC Verdict
- Meaning of intermediary services under GST
- Non-filing of GST returns may lead to attachment of bank a/cs
- Pre-Budget Memoranda on GST
- Rajasthan HC explains Rule 18 (Input Tax Credit) of Rajasthan VAT
- Sale proximate to receipt of goods from Principal cannot be presumed as ‘inter-state-sale’
- Standard Operating Procedure to be followed in case of non-filers of returns
- Unadjusted advances received before 1 July 2017 subject to GST
- Unique document identification number for notices by the GST officers
