Michaela Merz

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OECD Model Tax Convention – update 2017

Countries have recognised the need to improve administrative co-operation in tax matters, notably through exchange of information and assistance in collection of taxes, for the purpose of preventing tax evasion and avoidance. Continue reading

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CJEU ruled Bitcoin exchange services to be VAT exempt

The CJEU has delivered today its judgment in the long-awaited case on whether Bitcoin exchange services are considered to be VAT exempt services. The court has followed the earlier opinion of the Advocate Generale and confirmed that the exchange of Bitcoins into conventional currencies and vice versa in return for a exchange commission falls within the VAT exemption for transactions concerning currency, bank notes and coins used as legal tender provided by the European VAT Directive. Continue reading


Modernising VAT for cross-border e-commerce: Commission launches public consultation

The European Commission has launched a public consultation to help identify ways to simplify the Value-Added Tax (VAT) payments on cross-border e-commerce transactions in the EU.

This consultation is also part of the ongoing assessment of the new rules for VAT payments on cross-border telecommunications, broadcasting and electronic services which came into force last January. Continue reading

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New Zealand – Taxing by the megabyte – proposed changes to the GST treatment of the digital economy

People walking in a plaza/square - PwC, Photo_RGB_PC_ 442.jpgAs widely anticipated, the Government of New Zealand has released a discussion document on the GST treatment of digital products and other services purchased online by New Zealand consumers. The analysis in the discussion document is based on the OECD guidelines for applying GST to cross-border services and intangibles (e.g. music, movie, and game downloads). Continue reading

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Australia – Taxation of digital services provided by foreign companies

SONY DSCOn 9 April 2015, the Australian Treasurer announced that the government will be introducing new GST measures aimed at overseas companies supplying digital services into Australia. The Treasurer stated that “a company providing intangible services into Australia, such as media services or so on, wherever they are located they should charge GST on those services.” Continue reading

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‎Mini One Stop Shop (MOSS) as from 1.1.2015

The Mini One Stop Shop is an optional scheme which comes into force on 1.1.2015. It will allow taxable persons providing electronically supplied and telecommunication services, television and ‎radio broadcasting to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due via a web portal in the Member State where they are registered. Continue reading