European Union Having resources at a foreign subsidiary does not lead to a permanent establishment 25 April 2022
GCC Everything You Must Know About VAT on the Export of Services Outside the GCC Region 20 April 2022
European Union Council Directive 2022/542 on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means 12 April 2022
European Union Comments on C-294/21: According to the AG ECJ, services rendered on the German-Luxembourg part of the Moselle constitute taxable services 11 April 2022
European UnionLuxembourg ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – AG Opinion – Place of supply of cruise activities on a section covered by the public international condominium status 07 April 2022
European UnionRomania ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis 07 April 2022
United Arab Emirates VAT Applicability on Supply of B2B Passenger Transportation Services in UAE 05 April 2022
Singapore High Court Issues Decision Explaining GST Zero-Rated Supply of Electronic Goods 23 March 2022
United Kingdom Matchmaking services were subject to special place of supply rule for B2C consultancy services 15 March 2022
European UnionHungary ECJ Case No. C-596/20 (DuoDecad Kft.): VAT is levied from the party that agreed to pay for services regardless of its relationship with a third party 10 March 2022
France I provide services from mainland France for a customer located in an overseas department, do I have to charge VAT? 08 March 2022
France From a French overseas department, I provide a service for a customer in mainland France, do I have to charge VAT? 08 March 2022
Kenya Kenya High Court declares maritime agency services to nonresident shippers qualify as exported services 07 March 2022
European UnionHungary ECJ C-596/20 (DuoDecad) – AG Opinion – Place of supply of e-commerce support services 10 February 2022
Ukraine Non-resident without a representative office provides advertising services to a legal entity 03 February 2022
Norway Questions about a holding company shall be considered self-employed in relation to the purchase of remotely deliverable services from abroad as well as the imposition of additional tax 03 February 2022
Norway Determination of outgoing VAT from holding companies when purchasing remotely deliverable services from abroad and imposing additional tax 01 February 2022
Ukraine How to determine the place of supply of telecommunications services for VAT purposes? 01 February 2022
India Supply of service sub-contracted by recipient company cannot be considered as ‘intermediary’ 21 January 2022
Ukraine VAT supply operations to a resident / non-resident for staff services: what about VAT 20 January 2022