During a G20 finance ministers’ conference on 9/10 February in Turkey, the latest developments in the base erosion shifting project were presented. As a consequence, additional guidance on complying with certain recommendations resulting from the OECD’s base erosion and profit shifting (BEPS) action plan was issued.Read More »
Tag: IP
Supply of electronic services within the EU as from 2015
Under the current EU law suppliers, who are not established within the EU, providing electronic services to non VAT registered customers (BtoC), have to account and pay VAT at the VAT rate of the member state in which the service recipient is domiciled. As from 2015 this rule will also apply to suppliers established within the EU which until 2015 can apply the VAT rate of the member state of their establishment.Read More »
Michaela Merz 