Google tax is a term used to refer to anti-avoidance provisions that have been passed in several jurisdictions dealing with profits or royalties that have been moved to other jurisdictions with lower or zero rates.Read More »
Tag: taxable
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. Read More »
Michaela Merz 