Search results for

Volker Jorczyk The VAT directive has been amended as of 2010 moving the place of supply of most business services from the location of the provider to that of the customer. A business customer of a service provider in another member state will thus receive an invoice free of VAT for reverse charge in his home country. At the very least, this will reduce drastically the numbers of invoices with VAT from other member states and thus the extent to which a business will need to resort to the often clumsy refund procedures. As such, this simplification has been generally welcomed by those affected.

Tax advisers have raised concerns about the effectiveness of the UK government's new tax code of practice for banks.

The European Commission has requested that Spain change its tax provision concerning the taxation of capital gains arising from an exchange of shares.

Australia's government has signed a new double tax agreement with New Zealand which will benefit taxpayers from both jurisdictions.

Tax policies in advanced countries are likely to have contributed to the worldwide economic crisis, a report issued by the International Monetary Fund (IMF) has said.

A Tax Court of Canada judge has criticised the Canada Revenue Agency (CRA) for taking a taxpayer to court over a mistaken underpayment.

Ernst & Young has elected 65 tax partners across the EMEA region. The promotions cover all tax service lines and were effective as of July 1.

The UK government is asking for public opinion on new capital gains rules for groups of companies.

Action for failure to fulfil obligations; VAT; Definition of economic activity; Public and private legal aid services; Payment according to income; Public authority; Distortion of competition.

Jim Flaherty, Canada's finance minister, hopes cuts in federal and provincial tax rates will encourage companies to move their corporate structures to Canada.