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Vorsteuerabzug trotz Formmangels in der Rechnung
Wesentlich für den Vorsteuerabzug ist, dass sämtliche materiellen Voraussetzungen erfüllt werden. Formelle Mängel der Rechnung sind zumeist unbeachtlich. Formelle Mängel der Rechnung sind für einen Vorsteuerabzug des Leistungsempfängers...
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EU commission propose comprehensive reform of EU VAT rules
Following up on the VAT Action Plan of April 2016, the European Commission published a comprehensive proposal aimed at adopting a definitive VAT system for intra-EU cross border...
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Bitcoins and other virtual currencies in the light of Value Added Tax and Income Tax
Value Added Tax (VAT) Purchase and sale of bitcoins and other virtual currencies against conventional currencies is according to the sale of legal tender currencies VAT free. This...
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Specials for Start Ups
Your are starting enterpreneurship. We assist you with decision about type of oncorporation licence questions human resource decisions budgeting and other forecasts cost/advantage calculations for investments with respect...
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The Italian Tax Authorities intend to remove taxpayers from the VAT Information Exchange System (VIES)
The Italian Tax Authorities released a publication ; confirming their Intention to remove taxpayers from the VAT Information Exchange System (VIES) , who have not submitted Intrastat declarations...
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Panama commissions international panel
Panama commissions international panel to improve financial transparency Following the ‘Panama Papers’ revelations and the leak of 11.5 million documents from a prominent lawfirm, Panama has embarked on...
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European Commission opens infringement procedure for breach of Services Directive
The European Commission opened infringement procedure against 9 member states for maintaining national rules that include excessive and unjustified obstacles to the freedom to provide cross-border services in...
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OECD multilateral convention to amend more than 2000 tax treaties
The OECD announced that on 24 November 2016, the members of the ad hoc Group on the Multilateral Instrument implementing BEPS measures concluded the negotiations on the text...
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European Commission releases its “Corporate Tax Reform Package”
On October 25th the European Commission released its “Corporate Tax Reform Package” which includes a proposal on the Common Consolidated Corporate Tax Base (CCCTB): Corporate Tax Reform PACKAGE...
weiterMonaco taxation agreement approved by EU
The agreement will require EU member states and Monaco to exchange information automatically as a means of helping to prevent tax evasion. It will give their tax administrations...
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Russia: VAT on eServices approved
Russian Parliament has approved an 18% VAT for eServices. The new VAT will commence 1 January 2017 and will apply to services such as online gaming, eBooks and...
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US-Draft “Online Sales Tax Simplification Act 2016″
Washington is attempting to solve the online sales tax issue once again. A discussion draft of the Online Sales Tax Simplification Act of 2016 by House Judiciary Committee...
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Doing Business in Europe
The following article tries to descrive in brief how a company from Latin America is able to sell goods in Europe without a fixed establishment or daughter company...
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CJEU judges on VAT on services carried out by municipalities
The CJEU judged on 12 May 2016 in the Case C 520/14, Gemeente Borsele, that a regional or local authority which provides a service for the transport of...
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CFE European Tax & Professional Law Report
Confederation Fiscale Europeenne (CFE) CFE European Tax & Professional Law Report December 2015 – February 2016 CFE Forum 2016: „Rebuilding the international tax system: How to square the...
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(Deutsch) Schwellenwerte für Fernverkäufe
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Switzerland takes important step to boost international cooperation against tax evasion
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...
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Guide to the VAT Mini One Stop Shop (MOSS)
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...
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A guidance for micro-businesses
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 –...
weiterCommission opens investigation into Luxembourg´s tax ruling on Amazon
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,...
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National Reports Tax Modifications Jan 2014
National Reports about tax modifications Jan 1 2014 (PDF) in Belgium, Czeck Republic, France, Irleand, Italy, Malta, Romania, Slovak Republic, Spain, Switzerland, The Netherlands, Ukraine, United Kongdom...
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