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Place of supply

 
Peter Jenkins Global Director of Indirect Tax at Ernst & Young LLP compares the new place of supply rules to be implemented in the EU under Directive 2008/EC with the Australian place of supply rules
 
The so-called 'VAT Package' contains the most far-reaching changes to the EU VAT system since the changes consequent on the abolition of fiscal frontiers to establish the single market were implemented by the Member States in 1993. They comprise:
 
●     the Directive on the place of supply of services making a series of phased changes to the existing rules from 1 January 2010 to 1 January 2015 (2008/8/EC);
 
●     the Directive replacing the Eighth Directive on VAT refunds to non-established businesses based in the EU (2008/9//EC); and
 
●    ...

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