India No service tax on commission received for recruiting students to foreign universities 21 November 2021
Singapore Media sales: Zero-rating applies will be changed from the place of circulation of the advertisement to where the customer reside 19 November 2021
Finland Finland Tax Agency Updates Guide on VAT Liability of Cross-Border Trade in Services 18 November 2021
European Union European Commission published a study of supplies made on board means of transport 08 November 2021
Denmark Guidance: Temporary stops in Denmark are made solely for logistical reasons – goods are therefore not supplied from DK 03 November 2021
European Union Commentary to ECJ C-593/19 (SK Telecom) – CJEU indicates more expansive application of use and enjoyment principles 27 October 2021
India CBIC issues circulars clarifying contentious issues relating to export of services 17 October 2021
European UnionFrance Flashback on ECJ Cases – C-114/05 (Gillan Beach) – An inclusive service provided by an organiser to exhibitors at a fair is taxable where those events actually take place 10 October 2021
Netherlands Place of supply rules for intermediary services apply even when underlying supply is not subject to VAT 08 October 2021
Mauritius Ruling 96 clarifies place of supply rules and liability for project management and engineering company services by foreign vendor 08 October 2021
Bosnia and Herzegovina Bosnia and Herzegovina to Introduce VAT Amendments Including Increased Registration Threshold 28 September 2021
Singapore IRAS e-Tax Guide – GST Guide for the Logistics Service Industry (Third Edition) 27 September 2021
Ukraine Vessel rental services are provided to a non-resident together with the crew: VAT consequences 23 September 2021
India Clarification relating to export of services-condition (v) of Section 2(6) of the IGST Act, 2017 21 September 2021
Ukraine Place of supply of services in the field of culture, art, education, science, sports for VAT 13 September 2021
India Place of Supply Provisions’ for classifying a transaction as ‘Export of Service’ 06 September 2021
Slovenia Entrance fee for a concert performed via the Internet qualifies as consideration for an electronic service 17 August 2021