Tag: taxation

Recorded webcast – Australia: Taxation of digital services provided by foreign companies

Michaela MerzLeave a comment

PwC_PC_France_Paris_MB_081.jpgFor those who missed it!

Please follow the link to the recorded webcast from Australia.
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Australia – Taxation of digital services provided by foreign companies

Michaela MerzLeave a comment

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.”Read More »

New interpretation guidance of the Principal Company Taxation adopted by the Swiss Federal Tax Authorities (SFTA)

Michaela MerzLeave a comment

686232_web_R_K_B_by_Rainer Sturm_pixelio.deThe SFTA have recently reviewed and revised the interpretation guidance which is used by the cantonal tax authorities to apply the taxation of principal companies, the rules of which are stipulated in Circular Letter number 8 published by the SFTA in 2011.Read More »

Taxation of the Digital Economy

Michaela MerzLeave a comment

I am pleased to share with you following interesting digital economy documentaions:

140606_China VAT and e-commerce

140825_Taxation of the digital economy

Please do not hesitate to contact me if you need further information.

South Africa – electronic services taxation as from 1 of April

Michaela MerzLeave a comment

Electronic service regulation provides detailed definition of electronic services. There are 7 different categories:

Educational services

The supply of any—
(a) distance teaching programme;
(b) educational webcast;
(c) internet-based course;
(d) internet-based education programme; or
(e) webinar,
if the person making the supply of the educational services is not regulated by an educational authority in that export country.Read More »