Michaela Merz

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India – tax at source of electronic services at 1% as of 1 of October

india.pngThe e-commerce space in India has always been subjected to scrutiny and litigation from an indirect tax perspective. With a view to monitor transactions done through e-commerce operators, the GST regulations have vested e-commerce players with additional compliance burden.

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Slovak Republic – New e-commerce tax representative rules effective 1 January 2018

Under new rules that should be effective from 1 January 2018, a non-established supplier who acquires intra-community goods from another Member State with the intention of making a subsequent intra-community supply or export, or a distance sale with a place of delivery in another Member State, may avoid the need to become VAT registered in Slovakia by appointing a tax representative. Continue reading

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EU: Commission proposes new VAT rules B2C (e-commerce / online gambling platforms)

726171_web_r_k_b_by_rainer-sturm_pixelio-deOn 1 December the European Commission adopted a package of measures to improve the tax climate for e-commerce companies in the EU. With these proposals, the Commission follows up on its commitments made in the strategy for a digital single market for Europe and the Action Plan for a common VAT Area in the EU and a new VAT approach introduced e-commerce. Continue reading

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Upcoming Webcast – EU – European Commission’s proposed VAT changes for digital businesses

webcastI would like to invite you to the next event in the PwC global indirect tax webcasts series.

Adapting to a changing environment – European Commission’s proposed VAT changes

 On 1 December, the European Commission released its latest legislative proposals on the removal of VAT obstacles to e-commerce in the Single market. Continue reading

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Tax priorities of the Netherlands EU Council Presidency EU 2016

Photo_RGB_R_NL_JA_00614.jpg People crossing the tracks ot the stationCorporate Tax
“On 17 June 2015 the Commission presented an action plan to reform the corporate tax system in the EU. It includes a series of initiatives designed to end tax avoidance, ensure the sustainability of revenues and strengthen the internal market for business. Continue reading

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Hot topics in Brazil indirect taxation

Vacation spots near water Photo_RGB_R_BRZ_5709.jpgI would like to inform you on our upcoming webinar concerning hot topics in Brazil indirect taxation.

The main topics of our following webcast concern recent legislative changes in the highly complex Brazilian indirect tax environment which require taxpayers attention, as follows: Continue reading

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EU – Strategy for the Digital Single Market

On 6 May the EU Commission announced its strategy for Digital Single Market. The aim is to further simplify and harmonize the applicable VAT and legislative rules to e-biz and e-commerce (in particular re telecommunication and copyrights) as well as to reduce the administrative burden companies are facing in this field.

The ultimate goal is to remove the barriers which currently hinder EU based companies to grow and to be (more) competitive with the world’s Internet giants. The strategy also wants to help European customers to shop on-line form other EU countries as easy and simple as it their home countries. The VAT related initiatives of the strategy focuses on: Continue reading