The Japanese Diet which requires non-resident electronic service providers to register for Japanese consumption tax (JCT) as of 1 October 2015 passed the legislation.Read More »
Tag: credit
Ukraine – profit is an option but cash is a fact
The President of Ukraine signed Law No 5083-VI which introduces a number of amendments to the Tax Code including a provision under which large taxpayers reporting losses will not be entitled to an automatic VAT refund. The change is effective as of 12 August 2012. The automatic VAT refund is not available for large taxpayers reporting tax losses as a result of activities in 2011. Read More »
Michaela Merz 