Please find below instruction published by the Swiss Tax Administration how to be electronically compliant (in German only)
Category: Tax Knowledge
Toll manufacturing creates a fixed establishment in Poland
A Polish court (i.e. the Administrative Court of Warsaw) ruled in one of its recent judgments toll manufacturing to create a fixed establishment for VAT in Poland.
Background
A Finnish manufacturer of boats intended to extend its business activities to Poland. Before it started conducting business in Poland, it applied for a ruling to the Polish Ministry of Finance. Read More »
United Arab Emirates to introduce VAT
The UAE Ministry of Finance has conducted feasibility studies on the implementation of a VAT draft law. These studies on taxation and its social and economic implications were conducted for the following years: 2008, 2010, 2012 and 2014. The studies analysed the impact of taxes on the growth of the regional economy and on the UAE’s global competitiveness. Read More »
Einladung: PwC Webinar „Der neue Unionszollkodex kommt – Ist Ihr Unternehmen vorbereitet?“
Ich lade Sie herzlich zu unserem Webinar „Der neue Unionszollkodex kommt – Ist Ihr Unternehmen vorbereitet?“ am Dienstag, 29. September 2015 von 14:00 bis 15:00 Uhr ein. Read More »
South Korea – proposed change to the scope of the supply of electronic services – B2B supplies may be excluded
In our initial post on the South Korean VAT rule changes regarding the supply of electronic services by non-established service providers (effective from 1 July 2015), that the legislation subjected both B2B and B2C supplies to VAT under the new rules. There has been controversy whether the legislation really intended to apply the same treatment to B2B supplies, as to B2C.Read More »
New Zealand – Taxing by the megabyte – proposed changes to the GST treatment of the digital economy
As widely anticipated, the Government of New Zealand has released a discussion document on the GST treatment of digital products and other services purchased online by New Zealand consumers. The analysis in the discussion document is based on the OECD guidelines for applying GST to cross-border services and intangibles (e.g. music, movie, and game downloads).Read More »
Czech Republic – control statement required as from 1 of January 2016
Starting with the 1st of January 2016 all VAT payers registered in the Czech Republic will have to start submitting a new report – so called “control statement”. Control statement is a new report that all VAT payers registered in the Czech Republic will have to submit electronically in case they performed or received taxable supply with a place of supply in the Czech Republic after January 2016. Read More »
PwC Tax Technology Fair 2015
The challenges faced by tax and finance departments have been growing for years. More efficient processes and technological solutions can help you rise to these challenges. However, it can be difficult to keep track of the developments in best practices and IT solutions and to understand the benefits they can bring to your organisation.
PwC is organising a Tax Technology Fair, which will take place on 15 September 2015, which will give you a comprehensive overview of the latest developments to enable you in your day-to-day business of managing tax. A number of market leading PwC professionals and IT vendor representatives will make live presentations on their respective technologies and applications. During the event, you will be able to compare solutions and speak with solution providers directly about your questions and issues in one to one sessions. The PwC Tax Technology Fair is a great opportunity to discover how the latest solutions can benefit your organisation and to share experience with the people who face the same issues as you.
Please click here to open the invitation to get more informations about the venue and programme.
The new 2015 PwC Indirect Tax Guide of the Americas – Available now
The Indirect tax professionals of the PwC network in the Americas launched a new VAT/GST/SUT Guide.
In this brand new 2015 version, you will find relevant indirect tax information from 21 countries in the Americas. More than 40 people from all over the region took part in this effort by updating and rewriting the country pieces.
Please click here to download the eBook for iPhone or open the PwC Indirect Tax Guide Americas 2015 to be used in any other devices.
Australia – Trusted Trader program streamlines international trade and improves supply chain security
The Australian Border Force is implementing the Australian Trusted Trader program aimed at streamlining international trade and improving supply chain security. Refer to the internal and client flyers which outline the benefits and opportunities for affected clients receiving Trusted Trader accreditation which may include the ability to defer payment Read More »
Michaela Merz 