Please find below link to the CFE European Tax Report and European Professional Law Report May 2015. Read about the exciting developments within EU especially of interest to the indirect tax world following:
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Tag: tax
VAT will influence the future of bitcoins
Learn more about about bitcoins!
• what is bitcoin?
• how do bitcoins work?
• how do bitcoin payments work?
• making e-payments
• virtual currency schemes
• and much more …
Transfer Price Adjustments
Read more on the link about: Transfer Price Adjustments – what you need to Consider from an Indirect Tax Perspective.
PwC Webcast: German Court decision on intra-community chain transactions
I recommend our next webcast, 28 May 2015 focusing on – Germany: Legislative Changes relating to Zero-rated Intracommunity Supplies.Read More »
EU – working paper on the scope of the notion of electronically supplied services
The Belgian tax authorities submitted questions to the VAT Committee regarding the notion of electronically supplied services as referred to in the EU VAT Directive and the Implementing Regulation, the possible interaction of this type of services with other services and the issue of VAT exemption of such services.Read More »
PwC Webcast: Indirect Tax Policy in a Global Economy – 18 May 2015
I recommend our next webcast focusing on Indirect Tax Policy in a Global Economy.Read More »
Japan – foreign providers of electronic services are required to register for consumption tax as of 1 October 2015
The Japanese Diet which requires non-resident electronic service providers to register for Japanese consumption tax (JCT) as of 1 October 2015 passed the legislation.Read More »
Supply Chain in Germany: new important Federal Fiscal Court decisions
On 8 April 2015, the Federal Fiscal Court published two judgments regarding zero-rated intra-Community supplies within a chain transaction: XI R 30/13 and XI R 15/14 (subsequent decision in the legal case VSTR, ECJ, Sept. 27, 2012 – C-587/10).Read More »
Changes in the EU legislation
4 Ministers of culture asked for change in EU legislation to tax e-books exactly as physical books.
USA: Texas comptroller finds software licensed to Texas customers created nexus for sales and use tax purposes
The Texas Comptroller of Public Accounts determined that electronically downloaded software licensed by a Utah corporation to Texas customers constituted physical presence in Texas sufficient to establish sales and use tax nexus. According to the decision, nexus was established because the software was characterized as tangible personal property and the Utah corporation retained all property rights in the software, which was physically present and generating revenue in Texas.Read More »
Michaela Merz 