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Revenue Commissioners issue eBrief in Relation to the Tax Treatment of Cryptocurrency Transactions
  • McCann FitzGerald
  • Ireland
  • May 18 2018

On 15 May 2018, the Revenue Commissioners of Ireland issued an eBrief containing clarification as to how the normal tax rules apply to transactions

Tax rate adjustments
  • Cliffe Dekker Hofmeyr
  • South Africa
  • May 11 2018

Although an increase of 1 in the value added tax rate was announced in the budget in February 2018, no adjustments have been made to the top four

VAT exemption for rental of real estate with furnishings
  • Baker McKenzie
  • Germany
  • May 10 2018

The German Ministry of Finance has recently published new guidance concerning the application of a VAT exemption for the rental of real estate with

VAT credits rejected for non-compliance with the deadlines for submission: "cold" cases?
  • Baker McKenzie
  • France
  • May 10 2018

French VAT credits incurred by non resident taxable persons who are not liable for French VAT are refunded by tax authorities. Claimants based outside

Transfer pricing review and adjustments in Austria
  • bpv Hügel Rechtsanwälte GmbH
  • Austria, Global
  • May 10 2018

A structured guide to the tax authorities’ review of compliance with transfer pricing rules in Austria

Title Fee and VAT Rate Decreased
  • Baker McKenzie
  • Turkey
  • May 9 2018

The Council of Ministry's Decision No. 201811674 ("Council of Ministry's Decision") changing the title fee and certain tax rates was published in the

CJEU in Avon Cosmetics on the validity of the UK derogation on the direct sales model
  • Baker McKenzie
  • European Union
  • May 9 2018

On 14 December 2017, the CJEU ruled in Avon Cosmetics (C-30516), holding that the UK's derogation for direct selling is in line with EU law

Second public hearing for new e-commerce tax law on extraterritorial VAT regime
  • Baker McKenzie
  • Thailand
  • May 9 2018

In 2017, the Thailand Revenue Department conducted the first public hearing and invited the public and private sectors to provide opinions on the

Option to choose for B2B VAT taxable lease to enter into force as of 1 October 2018
  • Baker McKenzie
  • Belgium
  • May 9 2018

The Belgian government has reached an agreement on the introduction of an option to have certain immovable rent subject to VAT as of 1 October 2018

Transfer of assets and VAT treatment
  • STALFORT Legal. Tax. Audit.
  • Romania, European Union
  • May 7 2018

Transfer of assets and VAT treatment by Costina Constantin, Fellow Chartered Certified Accountant (FCCA); Certified Internal Auditor (CIA) The