OECD’s Secretary-General calls for collective action on digital taxation Angel Gurria, the Organisation for Economic Co-operation and Development (OECD) Secretary-General has requested a collective effort on the design of temporary, short-term measures to tackle the international tax challenges of the digital economy. When speaking at the Group of Twenty (G-20)...
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Dear Ladies and Gentlemen, We kindly request you to familiarise yourself with a very important change in the data protection legislation in Poland. On 28th May, 2018 expires the deadline for implementation of the data protection environment in a given corporate organisation to the provisions of the Directive of the...
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Decree announced for call-off stock On the 10th October, 2017 the German Federal Ministry of Finance announced a decree to permit a VAT registration exemption for foreign companies holding call-off stock in Germany. Goods which are held in a foreign country by a non-resident seller, but under the full control...
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The UK sets out post-Brexit cross-border tax plans On the 9th October, 2017, the UK Government released a number of ‘white papers’, setting out how it will accomplish its trade and customs policies, containing its customs, value-added tax, and excise regimes, when the UK leaves the European Union (EU). The...
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The Swiss authorities have confirmed that VAT rates will be reduced as from 1st January, 2018, as a result of the 24th September referendum. As anticipated, the standard VAT rate and the special rate for accommodation will be reduced to 7.7% and 3.7% respectively, although the reduced VAT rate applicable...
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Poland is progressively altering its attitude regarding the conception of ‘fixed establishment’ for VAT purposes. The Polish tax authorities and courts are taking an expanding approach concerning those activities of foreign companies which give rise to a fixed establishment. As a general rule, a ‘fixed establishment’ shall be any establishment...
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The Czech Republic tax authorities are preparing to change data requirements in the ‘Control Report’ periodic VAT obligation. What exactly are the changes? The Czech parliament approved an adjustment to the VAT law which sets out the information that taxable persons must contain in their VAT ‘Control Report’. This adjustment...
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The Organisation for Economic Co-operation and Development (OECD) released a request for feedback on further work on ‘Base Erosion and Profit Shifting Action 1’, on addressing the international tax challenges raised by the digitalisation of economic activities. This request for input was released soon after ten EU countries, led by...
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e-Commerce has evolved rapidly as consumers’ appetite for simple and instant buying continues to grow. This means that regulators have been struggling to keep pace with these advancements. In particular the taxation of e-Commerce has presented significant challenges to governments and organisations around the world, with multiple regulatory obstacles slowing...
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by Anthony Kerr, getsix.eu, Wrocław, Poland 24 October 2017 Italy will implement changes to its Intrastat reporting system starting from 1st January, 2018. These simplifications were first scheduled for 2018, when a new quarterly VAT reporting regulation was introduced. Changes will include: The withdrawal of the quarterly acquisitions Intrastat, Monthly...
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