The Trump Administration has identified the European Union as a new object of tariffs, releasing a list of proposed products that may be subjected to additional Section 301 tariffs in light of the EU’s subsidization of civil aircraft. Continue reading
The Guide to VAT for Clinical Trials in Europe aims at:
• providing you a first high level overview of the regulations in 28 EU Member States
• helping you assess the VAT implications and reporting obligations (e.g. VAT registration obligation, VAT return, EC Sales Listing and Intrastat reporting)
• assisting you answering some questions related to the trends in the pharma sector for clinical trials and precision medicines. Continue reading
EU ministers agreed on the need to establish a common corporate tax base in July 2013. The European Commission presented two directives: a directive establishing a common corporate tax base (CCTB), and a directive on a common consolidated corporate tax base (CCCTB). Both draft directives are still awaiting Council’s agreement. In its resolutions, the European Parliament strongly supported this major reform of corporate taxation and introduced the notion of “digital presence” that would enable member states to tax digital companies. Continue reading
The Council adopted three short legislative acts aimed at adjusting some of the EU’s VAT rules in order to fix four specific issues pending the introduction of a new VAT system. Continue reading
I would like to invite you to a Brexit webcast we are holding on Monday 26 November at 14:00 UK time. Our Brexit experts will give their insights into the current status of the Brexit process, provide reactions to the announcements at the EU Summit this weekend and discuss how businesses can prepare for Brexit. Please see the relevant details below. Continue reading
30 July 2018 the Commission published a Regulation (2018/1063) containing amendments and corrections to the Delegated Act of the Union Customs Code (DA). Most amendments are from an administrative nature or are corrections in relation to the wording of articles.
There is however one major change, the definition of exporter. Continue reading
I would like to share with you the paper with the opinion of the EU Commission VAT Expert Group issued on 18 April 2018 on possible VAT implications of Transfer Pricing.
The paper contains also interesting examples which could be of interest for you. Continue reading