Michaela Merz


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EU: Agreement on new rules to tax digital companies’ revenues


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


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EU – mini one stop shop expanded for distance sales provider


On 5 December 2017, the Council adopted new rules making it easier for online businesses to comply with VAT obligations.

Part of the EU’s ‘digital single market’ strategy, the proposals are aimed at facilitating the collection of VAT when consumers buy goods and services online. Continue reading


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Blockchain will change the VAT world like no other technology before – what do you need to know


Blockchains are transparent and decentralised way of recording lists of transactions. Their best-known use is for digital currencies such as Bitcoin. The value of Bitcoin increased remarkably since it was launched and ceiling has not been achieved yet. There are many different ways of using blockchains to create new currencies. Hundreds of such currencies have been created in the past and new coming regulary into the market. Continue reading