Archivos de Categoría: Featured

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 the downloading of music. (más…)...

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 Chairman Bob Goodlatte is now being distributed, which can be viewed here. (más…)...

Negocios con y en Europa

Normas impositivas en el comercio entre Latinoamerica y Europa Cómo las empresas latinoamericanas pueden vender productos en Europa sin un establecimiento permanente o filial en ella.

Miembros de la Unión Europea

Las reglas en Europa son muy diferente dependiendo del país de domicilio del comprador, en otras palabras depende de si el comprador esté domiciliado en un país...

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 schoolchildren did not carry out an economic activity and was not therefore a taxable person. Link to judgement...