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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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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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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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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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Cyprus: On 23 June 2017, the Commissioner of Taxation outlined the procedure for settling overdue taxes.
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Supporters of the MLI claim that it will increase the proceeds from taxes by at least $100 billion.
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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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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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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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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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What will a Hard Brexit mean for you and your business? Learn more.
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Distance selling is the term used to describe when goods are sold from a supplier in one EU member state to a customer in another member state who is not...
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The standard VAT rate in Malta is 18%. However, certain exemptions apply.