Michaela Merz


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OECD – Guidance on Collection of VAT/GST on Cross-Border Services, Intangibles


The OECD released implementation guidance on the effective collection of VAT and goods and services tax on cross-border sales of services and intangibles. Mechanisms for the effective collection of VAT/GST where the supplier is not located in the jurisdiction of taxation. Continue reading


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Ebiz – determination of supplier in case of redirected websites


The German Supreme Tax Court (BFH XIR1610 20120515) has decided that the so-called “shop jurisdiction” is also applicable to internet sales. This means that the operator of a website is considered to be the supplier of the goods or services which were offered on the website, unless it is really obvious that the goods and services are offered in the name and on behalf of another person.

Consequently the design of the website should be always checked from the VAT perspective.