In understanding of the business impacts, the Federal Supreme Court clarified the uncertainty on determination of the import VAT value for foreign companies involved in supplies of goods to Switzerland resulting from the recent decision of the Federal Administrative Court. Read More »
Tag: third party
South Korea – VAT on electronic service provided by foreign service providers – changes as of 1 July 2015
Korea joins the group of countries which require non-established companies to register and account for on their B2C sales of electronic service into South Korea. The VAT law has recently been amended to apply VAT to the supplies of electronic services (e.g. applications, games, music, films, electronic documents, software, etc.) purchased from non-resident service providers (i.e. offshore app developers or through offshore open markets app stores).Read More »
Michaela Merz 