EU commission presented today new proposal how the income from digital activity should be taxed fairly.
“The tax will apply to revenues created from activities where users play a major role in value creation and which are the hardest to capture with current tax rules, such as those revenues:Read More »
This report provides information on national rules applied in Member States for the use of the mini one-stop shop (MOSS).Read More »
The discussion about immigration in Switzerland shows its first effects. Until 1 April 2015 no more working permit quotas are available for assignees from EU/EFTA countries for the first quarter 2015. As a consequence it will not be possible to obtain new work permits until 1 April 2015 for periods of more than four months/120 days for any EU nationals assigned to Switzerland as part of an Read More »
On 23 December 2014, the European Commission has published online a study entitled “Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system” (the Study).
A new standard VAT return, which can cut costs for EU businesses by up to €15 billion a year, has been proposed by the Commission on 23 October. The proposal still needs to be adopted by the Member States, and if everything goes well will go live on 1 January 2017.Read More »
The European Commission has published a summary report on its public consultation with regards to reduced VAT rates. One of the most critical issues seems to be the current application of reduced VAT rates to e-books in some Member States, compared to number of other Member States that apply standard rates. This different VAT treatment results in distortion of competition between Member States. Read More »
PwC Switzerland ITX
Michaela Merz 