Michaela Merz


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AUSTRIA: E-Commerce Package from January 2021


The e-commerce package shall enter into force from 1 January 2021. The goal is to better ensure taxation in the destination state. At the same time, the simplifications for businesses (One-Stop-Shop), which avoids a VAT registration in every destination Member State, shall be extended.

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AUSTRIA: Changes as from 2020 – Digital services tax on online advertising services and Obligation to keep records and liability for online platforms


Digitalization and the business models of “digital MNEs” present challenges for international taxation. At EU level, the proposed “Council Directive on the common system of a digital services tax on revenues resulting from the supply of certain digital services” has recently been rejected. On a global level, there are discussions on digital taxation within the G20/OECD with a view to developing digital PEs and a digital services tax. Nevertheless, some states have chosen not to wait for international solutions and have started to implement unilateral measures. Continue reading


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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