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The Ministry of Finance has stated that Russian taxpayers who acquire access to the on-line hotel reservation system booking.com shall pay VAT.
Dutch new covenant contains agreements on agricultural standards and the definition of secondary work.
The Supreme Court has ruled in support of the tax authorities’ position that VAT not paid by a fiscal agent can be recovered from the latter.
Businesses making land-related supplies across borders need to consider whether they are required to register for VAT in the country where the work is undertaken. Unlike most supplies to business...
The Cyprus Tax Department has issued a circular outlining the revised tax treatment of intra-group financing arrangements which apply from July 2017.
Cyprus: On 23 June 2017, the Commissioner of Taxation outlined the procedure for settling overdue taxes.
Supporters of the MLI claim that it will increase the proceeds from taxes by at least $100 billion.
Germany: New legislation designed to reduce administrative burdens and simplify tax rules is to be introduced. The new legislation raises the threshold for simplified invoices from €150 to €250.
Supply of goods with installation services is treated as a single VATable transaction. This generally triggers an obligation to register for VAT.
It is expected that the tax-free system will start operating from 1 October 2017, initially in Moscow, Saint-Petersburg and Sochi.
The AEAT was formally announced in Royal Decree 596/2016 of 2 December and its entry into force has been approved with effect on 1 July 2017.
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