AND	term1 AND term2	Both terms must be included
OR	term1 OR term2	Either term
NOT	term1 NOT term2	term2 must not appear
""	"term1 term2"	Exact match
()	term1 AND (term2 OR term3)	Grouping terms
?	withdr?w	Single letter wildcard (withdraw, withdrew)
*	withdr*	Multiple letter wildcard (withdraw, withdrawn, withdrawing)
"..."~n	"term1 term2"~n	Proximity (term1 within n words of term2)

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Results:1-10 of 3,478

VAT on commercial and residential accommodation: Lodging, leasing or renting?

Cliffe Dekker Hofmeyr
South Africa
September 21 2018

The Value-Added Tax Act, No 89 of 1991 (VAT Act) contemplates the supply of two types of residential accommodation, ie the supply of “commercial

Turkey Introduces Mechanism Enabling Taxpayers Subject to Special VAT Principles to Revert to General Principles

Moroğlu Arseven
Turkey
September 20 2018

Turkey’s Ministry of Treasury and Finance has introduced a redemption mechanism for certain taxpayers which are subject to special VAT principles due

Cryptocurrency taxation in Italy

CMS
Italy
September 13 2018

The market uptake for cryptocurrencies, alternative currencies to traditional legal tender issued by a monetary Authority, is a global phenomenon that

Albania changes Law on Income Tax; introduces incentives for agro tourism

Eurofast
Albania
September 11 2018

The Albanian Council of Ministers proposed a draft law to the Albanian Parliament, which introduces several changes to the income tax. The draft law

HMRC clarifies position on VAT recovery on administration costs

Pitmans Law
United Kingdom
September 11 2018

HMRC has confirmed to Crowe UK that it is acceptable for administration services to be invoiced to the sponsoring employer of a pension scheme

Serbia amends VAT Law; extends possibilities for VAT refund to foreign companies

Eurofast
Serbia
September 11 2018

On April 19th, 2018, the Serbian Parliament adopted the Law on Amendments to the VAT Law. The adopted Law was published in the Official Gazette No

VAT in the Technology, Media and Telecommunications Sector

CMS
United Arab Emirates
September 4 2018

Sponsorship, IP licensing, e-platform and cloud services are considered a taxable supply of services for VAT purposes. The supply of software would be

Important VAT victory for businesses operating customer loyalty schemes

Baker McKenzie
United Kingdom
August 31 2018

The Marriott hotel chain has a reward scheme, which is operated by Marriott Rewards (MR). This reward scheme works by members receiving points when

Exemption of supply of services relating to the importation and exportation of goods in the Czech Republic

Baker McKenzie
Czech Republic
August 31 2018

Czech Republic Exemption of supply of services relating to the importation and exportation of goods in the Czech Republic Recently, it can be noticed

Application of VAT to digital services

Baker McKenzie
Argentina
August 31 2018

On 14 May 2018, Federal Tax Authority General Resolution 424018 was published in Argentina's Official Gazette. The Resolution regulates the payment

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