Germany – The end of the simplification regulation for cross-border sales to a multitude of (smaller) businesses


In Brief

In a circular letter dated April 23rd 2018, the German Federal Ministry of Finance (FMOF) repealed the German tax authorities’ previous simplification regulation for the so-called intra-Community movement of own goods in the border area (Section 1a.2(14) of the German VAT Application Decree [Umsatzsteuer-Anwendungserlass, or UStAE]). Read More »

EU – Are you ready to monitor cross-border tax arrangements? You better be – less than 10 days to go


The EU’s new comprehensive reporting regime will go live on 25 June 2018. The EU’s directive (commonly referred to as DAC6) has been officially adopted by the EU and has been published in the Official Journal of the EU on June 5.Read More »

EMEA Webcast: How mandatory disclosure for intermediaries (DAC6) impacts multinationals


As you may be aware of, on 25 May 2018 the ECOFIN Council, composed of the EU-28 Finance Ministers, formally adopted a Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements – also known as DAC6.Read More »

OECD – Guidance on Collection of VAT/GST on Cross-Border Services, Intangibles


The OECD released implementation guidance on the effective collection of VAT and goods and services tax on cross-border sales of services and intangibles. Mechanisms for the effective collection of VAT/GST where the supplier is not located in the jurisdiction of taxation. Read More »

EU – proposal for the Definitive VAT system for Cross Border EU Trade


As part of the VAT action plan as launched on 7 April 2016, the EU Commission announced a legislative Proposal for the Definitive VAT system for Cross Border EU Trade. This proposal  introduces the cornerstones of the Definitive VAT system for Cross Border B2B EU trade[1]. Read More »

Cross-border vehicle usage – Information for companies and individuals


Cross-border mobility and its legal regulations on vehicle use

More and more companies and private individuals are part of an international network, and operate or work in several countries. Cross-border mobility offers many advantages, but also presents a number of risks. Read More »

Panel Meeting – Cross-Border Commerce – How to deal with indirect taxes?


I would like to invite you to the panel meeting – Cross-Border Commerce – How to deal with indirect taxes which will take place in Zunfthaus zur Meisen in Zürich on 23 May 2017. This event will be held by the Swiss-American Chamber of Commerce.Read More »

Australia – Introduction of Diverted Profit Tax legislation as from 1 of July 2017


The Australian Diverted Profits Tax (DPT) has now been legislated. It is the most expansive cross-border tax change in Australia for many generations. The new tax is broadly written and there are very limited exemptions.

It was originally announced that the DPT would be based on the second limb of the UK DPT. However, the final Australian DPT now diverges significantly from the UK DPT. Read More »

Europe knows all about your VAT transactions – Do You?


bild-fur-blog-grahamThere are headlines most weeks, if not days, telling us all about the different European jurisdictions where submission of transactional VAT data is mandatory. What frustrates me is that these stories tend to recycle the number of EU states who have mandatory regimes, without explaining which countries they are talking about, or which regulatory submission.Read More »

Tackle VAT issues in the build-up to Brexit


tackle-vat-issues-in-the-build-up-to-brexitAlthough the EU VAT regime will remain in place until negotiations between the UK and the EU will be concluded, it is most likely that new UK VAT legislation will come into force in the spring of 2019. It seems you have enough time, but I highly recommend to anticipate on these law changes as soon as possible.

Marc van Rijbroek – indirect tax expert at PwCRead More »