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The French hotel and restaurant sector: A VAT conundrum
Don't give up on your dream of running that charming country house hotel. Contact us for some valuable insights before you get started.
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Russia: Ministry of Finance rules on booking.com VAT case
The Ministry of Finance has stated that Russian taxpayers who acquire access to the on-line hotel reservation system booking.com shall pay VAT.
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Agriculture: Dutch tax authorities issue covenant on secondary activities
Dutch new covenant contains agreements on agricultural standards and the definition of secondary work.
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Russia: Supreme Court rules that VAT arrears can be recovered from fiscal agent
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.
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Land-related supplies: Everything you need to know
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...
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Cyprus Tax Department outlines new intra-group arrangements
The Cyprus Tax Department has issued a circular outlining the revised tax treatment of intra-group financing arrangements which apply from July 2017.
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Long overdue? Cyprus Commissioner of Taxation outlines policy on late taxes
Cyprus: On 23 June 2017, the Commissioner of Taxation outlined the procedure for settling overdue taxes.
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MLI: 67 countries sign new tax treaty
Supporters of the MLI claim that it will increase the proceeds from taxes by at least $100 billion.
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Germany: Threshold for simplified invoices rises to €250 in New Year
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.
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VAT: Rules on supply and installation
Supply of goods with installation services is treated as a single VATable transaction. This generally triggers an obligation to register for VAT.
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Russia prepares new tax-free system
It is expected that the tax-free system will start operating from 1 October 2017, initially in Moscow, Saint-Petersburg and Sochi.
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Spain introduces new Immediate Information Supply System (SII)
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.