Michaela Merz


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South Korea – change in the law for the supply of e-services as from 1 of July 2015


234936_web_R_K_by_Jasper J. Carton_pixelio.deThe amended VAT law for the supply of e-services from overseas has been effective since July 1st, 2015.  Foreign service providers shall apply for the simplified business registration by July 20th, 2015. The Korean tax authorities (National Tax Service (“NTS”) open the website for the application of simplified business registration.

You can reach out to the website via the LINK.

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Exchange


I was flying to Prague. Next to me in the airplane sat a young couple. We started to talk. They were from the US and travelling through Europe. They were enthusiastic and very happy with their journey. I asked them whether they had already been cheated or robbed. They looked at each other with a smile. Yes, they answered, we have. Continue reading


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Fighting the tax fraud – Portugal/Spain – Exchange of tax information/Portugal/Espanha – Troca de informação fiscal


On 21 October 2013, Portugal and Spain signed agreements regarding the strengthening of mutual assistance and automatic exchange of information on tax matters. These aim at fighting tax fraud and evasion and the parallel economy. The signed agreements refer to several potential fraudulent situations, including: Continue reading