Why nexus is the fount of VAT recovery.
Business purpose of a fountain
VAT reduced rate and e-books
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.
An EY report, Indirect tax in 2015, finds that indirect tax rates are continuing to soar across the globe, with the average VAT rate rising to 21.6% in the EU, more countries levying VAT (particularly in emerging ma
The OECD has now published comments received on last December’s discussion drafts of two new elements of the OECD international VAT/general sales tax (GST) guidelines.
The EC has published new VAT committee guidelines on the refund of VAT under Directive 2008/9 to taxable persons registered under the mini one-stop shop (MOSS).
Was a car importer acting as agent or principal?
Application of VAT exemption on supplies of imported good
ECHR and double taxation