Saudi Arabia Proposed amendment to the provisions of Article 33 of the VAT Implementing Regulations 21 December 2022
Spain Changes in Spanish use and enjoyment rules, will only apply to services that are exempt from VAT (B2B) 14 December 2022
European Union ViDA Analyzed – Part 9: Single VAT Registration (SVR) and improvements to the existing e-commerce rules and the margin scheme 13 December 2022
United States Ohio: Amended Rule Repeals Sourcing Sales of Internet Access Services to Consumer’s Place of Primary Use 06 December 2022
Sweden Country of taxation in case of live interactive performances provided via the Internet, VAT 01 December 2022
Netherlands Court of Appeal in The Hague: B2C freight transport service to Morocco can only be taxed to a small extent in the Netherlands 25 November 2022
Guyana VAT Policy 41 – VAT on Cargo Handling Services and International Transport Services 23 November 2022
European UnionUnited Kingdom Digital Training and Events—Getting VAT Right for UK Businesses 18 November 2022
European Union Comments on ECJ C-641/21: Regarding VAT fraud; supplies of services are not supplies of goods 11 November 2022
European UnionRomania ECJ C-532/22 (Westside Unicat) – Questions – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature 06 November 2022
European UnionRomania ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group? 06 November 2022
European Union Comments on ECJ C-267/21: Place of supply of claims handling and settlement services (B2C) 03 November 2022
World The future of indirect taxation in a digital world – Examples of double taxation and double non-taxation of digital services abound under a VAT 02 November 2022
World The future of indirect taxation in a digital world – The digitalization of the economy 02 November 2022
European Union Comments on ECJ C-641/21: Place of supply does not change if the recipient of the service committed VAT evasion 01 November 2022
European Union Comments on ECJ C-641/21: Place of service does not change due to involvement in VAT fraud 01 November 2022