19/11/14 - Switzerland has today become the 52nd jurisdiction to sign the Multilateral Competent Authority Agreement, which will allow it to go forward with plans to activate automatic exchange of financial account information in tax matters with other countries beginning in 2018.Switzerland takes important step to boost international cooperation against tax evasion...
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This guide aims at providing a better understanding of the EU legislation (see Annex 1) relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC). Published more than one year before the date of implementation of...Read more
A guidance for micro-businesses supplying electronic, telecommunications and broadcasting services (source: EU-Kommission 23 May 2016) . Since 2015, these services are to be taxed where the recipient - a consumer or a business - resides. EU-Kommission 23 Mai 2016: The basic EU VAT rules for electronically supplied services explained for micro businesses (PDF) ...Read more
On 6 October 2014, the European Commission opened state aid investigations into a tax ruling dating from 2003 but still in force, enabling Amazon´s main European retail company, Amazon EU SARL, to pay a large portion of its income (2.1 bn in 2013) to Amazon Europe Holding Technologies SCS, a partnership not taxable in Luxembourg,...
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