Oct
Post Brexit divergence – the UK and EU VAT rules on zero rating exports are diverging
Takeaway: countries with very similar rules can apply them in different ways. Knowing the…
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Oct
Zero rate for exports applies if supplies does not have relevant proof but the export has clearly taken place
Who this will interest: businesses that export goods from the EU, especially those that…
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Oct
HMRC wins case on zero rating of exports in the H Ripley case
Who this will interest: businesses that export goods from the UK, especially those that…
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Oct
Can alternative evidence be used to recover VAT?
Who this will interest: UK taxpayers looking to claim VAT credits on transactions where…
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Oct
Chile: VAT registration for retailers selling into
Chile is introducing a VAT registration liability for foreign retailers selling and shipping goods…
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Oct
Case C-726/23, SC Arcomet Towercranes SRL: Is VAT due on intra-group transfer pricing adjustments?
Who this will interest: corporate groups that trade between members and make price adjustments…
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Jul
Does transfer pricing create VAT liabilities and reporting issues?
For a very long time it was thought that VAT and transfer pricing are…
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Jul
How do you determine the value of services provided by holding companies (Högkullen CJEU case ?
The Court of Justice of the European Union (“the CJEU” or “the Court”) has…
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Jul
Are transfer pricing adjustments subject to VAT?
In Case C-726/23, SC Arcomet Towercranes SRL v Direcţia Generală Regională a Finanţelor Publice…
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Jul
VAT rate changes in Romania
The Romanian Government has stated their intention to increase the VAT rates in Romania…
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