VAT

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Global Tax News - February 2016

The European Commission has released its highly anticipated anti-tax-avoidance package. The package, released January 28, 2016, contains proposed rules and recommendations to avoid aggressive tax planning within the...more

Draft law: Russian VAT on software license transactions and e-commerce services

On 24 December 2015 a draft law was brought before the State Duma introducing important changes to the VAT taxation of software supply transactions and IT services ('Draft Law'). VAT on e-commerce services supplied to...more

RF Supreme Court Judges deny review of Oriflame Cosmetics by the Judicial Panel for Economic Disputes

RF Supreme Court Ruling No. 305-K?15-11546 of 14.01.2016 denied the transfer of the cassation appeal by OOO Oriflame Cosmetics against adverse judgments to the Judicial Panel for Economic Disputes for consideration in a court...more

China’s MIIT Issues Long-Awaited New Telecoms Catalogue

More than twelve years after the promulgation in 2003 of the Catalogue of Telecommunications Services; the “2003 Catalogue”) China’s Ministry of Industry and Information Technology (“MIIT”) finally promulgated the amended...more

New Rules on Investment Promotion in Azerbaijan

On 18 January 2016 the President of the Republic of Azerbaijan signed a Decree On additional measures in connection with the promotion of investments....more

Tax changes 2016: The reform which didn't take place. To be continued…

Despite expectations, the tax novelties which became effective from 2016 introduce neither drastic nor systematic changes into tax legislation. At that, the result of long lasting discussions between the legislators, experts...more

IP, IT and mass communications. Major Russian Legislation Changes for 2015 - Our traditional overview of the most important...

New songs on the main - Most of 2015 was spent anticipating the entry into force of RF Federal Law ? 242-FZ dated 21.07.2014 “On the Amendment of Certain Legislative Acts of the Russian Federation Clarifying the...more

Kyiv Tax Newsletter - December 2015

Additional import charge to be abolished as of 1 January 2016 - The Law “On Promotion of Foreign Economic Activities” was adopted by the Verkhovna Rada of Ukraine on December 24, 2015. After the President signs the law,...more

Tax Newsletter - September/October 2015 (China & Hong Kong)

Welcome to the latest issue of our Tax Newsletter. A number of developments have taken place in the PRC and Hong Kong that could be of legal and tax significance to your businesses. In the PRC, the State...more

Tax Review, November 2015

We are proud to present the next edition of our “Tax Review” which contains a selection of rulings and interpretations that had been issued or published in October 2015. We hope you will find the information provided here...more

ECJ rules bitcoin exchange is VAT exempt

In the case of Skatteverket v. Hedqvist, the ECJ ruled that the exchange of traditional currency for bitcoin virtual currency and vice versa constitutes a VAT exempt supply of services under the VAT Directive. The ECJ ruled...more

Tax Review - October 2015

We are proud to present the next edition of our “Tax Review” which contains a selection of rulings and interpretations that had been issued or published in September 2015. We hope you will find the information provided here...more

Overview of Key Legislative Amendments in Relation to Special Economic Zones Issues

On 9 September 2015 the Mazhilis of Parliament of the Republic of Kazakhstan approved at the first reading the draft law "On Introduction of Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan...more

Successful Strategies for Doing Business in Asia: Vietnam (Updated)

WHAT ROLE WILL THE GOVERNMENT OF VIETNAM PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT? The Ministry of Planning and Investment (MPI) is the central administrative body that oversees all investment...more

Blog: The Importance of Online Agreements on UK Websites

The Terms of Use Agreement (“TOU”) and the Privacy Policy found on most websites govern the relationship between the website operator and all of its customers. Although it may be tempting to copy and use online agreements...more

The Great British Bag Off

From 5 October, all organisations with 250 employees or more who sell or deliver goods in England will be required to charge a minimum of 5 pence per "qualifying plastic bag" used for carrying certain types of goods. If a...more

Successful Strategies for Doing Business in Asia: Thailand (Updated)

WHAT ROLE WILL THE GOVERNMENT OF THAILAND PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT? The Thai government regulates foreign direct investment by requiring foreign investors to obtain approval from the...more

GST Reform: Implications for the Real Estate Sector

Goods and Services Tax ("GST") commenced in Australia on 1 July 2000. While there have been some amendments since its introduction, the tax has remained largely unchanged for the past 15 years. In recent weeks there...more

Successful Strategies for Doing Business in Asia: Taiwan (Updated)

WHAT ROLE WILL THE GOVERNMENT OF TAIWAN PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT? Three types of Taiwan government approval requirements may be relevant to direct foreign investment in Taiwan: •...more

Construction & Engineering Toolkit: The Construction Industry Tax Deduction Scheme (CIS) - August 2015

In This Issue: The Construction Industry Tax Deduction Scheme (CIS) The Construction Industry Scheme (or CIS, as it is more commonly known) is a tax deduction scheme. It concerns construction work and...more

Tax Review - August 2015

We are proud to present the next edition of our “Tax Review” which contains a selection of rulings and interpretations that had been issued or published in July 2015. We hope you will find the information provided here...more

Successful Strategies for Doing Business in Asia: Korea (Updated)

WHAT ROLE WILL THE GOVERNMENT OF KOREA PLAY IN APPROVING AND REGULATING FOREIGN DIRECT INVESTMENT? The Korean government takes an active, investor-friendly role in approving and regulating foreign direct investment....more

Pension Investment Management Services - with or without VAT?

A significant cost of running a defined benefit pension scheme historically has been the VAT on investment management services. However, HMRC has recently confirmed that a European court case means employers may now recover...more

Kyiv Tax Newsletter - August 2015

Improvement of the e-management system for value added tax - The Law of Ukraine “On Amending the Tax Code of Ukraine on improving the management of value added tax” No. 643 was adopted by the Verkhovna Rada of Ukraine on...more

Changes to Transfer Pricing Regulations

On 7 August 2015 the President of Ukraine has signed the Law ?609-VIII "On Amendments to the Tax Code of Ukraine (in respect of transfer pricing)" (the Law), which was previously adopted by Ukrainian parliament. The Law...more

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