Intangible Services, Rights And Digital Content: Global VAT Guide


Welcome to DLA Piper’s Global VAT Guide: Cross Border Supplies of Intangible Services, Rights and Digital Content.

As business grows more global, the challenge for in-house counsel and in-house VAT specialists is intensifying. This Guide is intended to meet this challenge head-on. We hope that it will be an invaluable resource for you.

Focusing on supplies of intangibles, such as services, intellectual property rights and digital content, we consider this guide to be timely, given that revenue authorities throughout the world are increasingly focused on taxation issues for the growing e-commerce sector.

The release of this Guide follows the OECD’s recent publication of its VAT Guidelines and the European Union’s introduction of an expanded “One-Stop-Shop” for supplies of digital content, telecom services and broadcasting services with effect from 1 January 2015. The OECD VAT Guidelines and EU VAT initiatives are briefly discussed at the beginning of this Guide.

For convenience, we have used the term “VAT” in this Guide to refer to value added taxes. Such taxes may be known by other names, including “Goods and Services Tax” (“GST”) or Consumption Tax.

While this Guide provides high level guidance, it is not a substitute for legal advice in relation to specific matters. This is particularly important for VAT matters, given that local laws and policy can change quickly and without notice and the detail of the rules in different EU jurisdictions can vary significantly.

We hope that you find this Guide valuable.

Please see full Guide below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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