Michaela Merz


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OECD and EC release disparate recommendations on tax and the digitalisation of the economy


The OECD Inclusive Framework on BEPS (‘IF’, a group of 113 countries) issued its paper Tax Challenges Arising from Digitalisation – Interim Report 2018 (the ‘Report’) on 16 March, and held a public webcast to discuss its findings. This was followed by the European Commission’s (EC’s) recommendations for EU-wide adoption on similar topics, which were published on 21 March. Continue reading


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World Wide VAT 2017 – The international VAT forum


About the event

Seven years ago, we launched our World Wide VAT forum with the aim of providing our clients with insights on the latest global trends in indirect taxation (VAT/GST/sales tax/excise taxes) and creating a platform where international business people dealing with the same indirect tax issues can meet. Continue reading


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Get Involved: EU Initiative Crowdfunding4Culture launches Public Discussion on Discuto.io


Billions of dollars have been raised through crowdfunding. Yet, the cultural and creative sectors haven’t caught up to use this new funding tool to its full potential. How can European policy and public authorities help to facilitate crowdfunding for creatives and cultural organisations? To answer that, Crowdfunding4Culture – an initiative by the European Commission – invites the public to vote and comment on 23 proposed policy actions. Continue reading


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EU – European Commission launches public consultation on the fight against VAT fraud


The European Commission has launched a public consultation on the fight against VAT fraud and administrative cooperation in the area of VAT. The consultation stems directly from the Commission’s VAT Action Plan, in which addressing the VAT gap and tackling VAT fraud received prominent attention. Continue reading


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EU – public consultation on reform of VAT rates policy, small enterprise and definitive VAT System for B2B intra-EU transactions in goods


539368_web_r_by_wandersmann_pixelio-deAs you know the European Commission published three VAT-related consultations at the end of last year to prepare its work for the upcoming year. Each of the three consultations relates to a specific set of reforms already announced in the European Commission’s VAT Action Plan earlier this year. The three consultations relate to: 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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EU VAT Return per January 2017


704848_web_R_K_B_by_Uwe Wagschal_pixelio.deOn the 23th of October 2013, the European Commission published a proposal to introduce a common system of value added tax as regards a standard VAT return to come into force as per 1 January 2017. Negotiation have resulted in a draft compromised text that has fully denatured the substance of the Commission proposal. Continue reading