INDIRECT TAX NEWS ISSUE 4/2016
12 December 2016
A revised Swiss VAT Law is expected to come into force on 1 January 2018. While the legislation covers a variety of topics, the most significant changes lead to an additional 30,000 foreign businesses having to register for VAT in Switzerland.
Contents:
- SWITZERLAND: Changes to Swiss VAT law: 30,000 foreign businesses will have to register for VAT in Switzerland
- ARGENTINA: Tax amnesty and VAT deferrals
- COLOMBIA: VAT and sales tax reform 2017
- DENMARK: Member of VAT group regime and use of VAT number
- FRANCE: Election of the VAT reverse charge mechanism on importations of goods
- GERMANY: Is the place of destination required to prove an intra-Community supply?
- HUNGARY: New electronic cash register and electronic data supply obligations
- IRELAND: Irish Finance Bill 2016
- ITALY: The uncertainty of the Supreme Court on VAT representatives
- LATVIA: Domestic reverse charge mechanism for precious metals
- MACEDONIA: Macedonia's value added tax
- NETHERLANDS: A building plan for the VAT qualification of construction sites
- PHILIPPINES: Adherence to the destination principle and the cross border doctrine
- ROMANIA: Fixed establishment for VAT purposes
- SINGAPORE: Foreign companies supplying goods in Singapore
- SLOVAKIA: Compensation for unpaid input VAT deduction due to a VAT audit
- SPAIN: The submission of the annual summary VAT return does not re-set the statute of limitation
- UK: Distance selling: alternate delivery arrangements