» VAT: new details on rules for e-commerce, including a new role for online marketplaces in the fight against tax fraud
» VAT in the Gulf countries: what companies need to do to be ready
» VAT on yacht leasing: U.E. starts the infringement procedure
» Export transport: VAT exemption also for the Tir Carnet
» Sale of a subsidiary’s shares: it does not fall within the scope of VAT
» From 2020: four simplifications for VAT in intra-EU operations
» Clarification about triangular transactions VAT
» VAT: incoming technical rules for intra-E.U. trade
» VAT: the points of the EU reform proposal
» Subsequent sales transactions: they do not necessarily configure the existence of an abusive practice
» South Africa: legislation on telematic services
» Tax on asset transfers distinct from VAT
» Offshore drilling platforms: the sale is not exempt from VAT
» VAT simplifications for chain sales
» Intra-E.U. assignments: non-taxability unrelated to the transferor’s VIES registration
» Distance selling of goods: VAT rates can be published on the E.U. web portal
» Special VAT regime for SMEs: towards lower compliance charges in cross-border transactions
» Digital services: simpler VAT rules to identify territoriality
» Non-resident group of companies: how to provide the VAT refund guarantee
» Special schemes: from 2021 automatic exchange of individual VAT identification numbers.
» Call off stock: validity of the VAT number.
» VAT taxable person: the service provider does not have to ascertain the permanent establishment
» E-commerce: easier to identify VAT territoriality.
» Provision of services: the indemnity paid for the early termination of a contract is subject to VAT.
» Intra-EU VAT transactions: connection criteria between the sale of the goods and the transport.
» UE VAT regime: server cabinets are not comparable to the rental of properties for VAT purposes
» Transactions with international organizations: the Visa on the VAT exemption certificate
» VAT: is due at the final destination of the goods
» Nutritional advice within sports establishments is not exempt from VAT
» Amusement parks: differentiated VAT rates for seasonal and permanent activities
» International transport of goods: non-taxable VAT with a reduced perimeter
» Fight against intra-Union VAT fraud.
» Non-deductible VAT if the supplier has disguised his identity to evade the tax
» The VAT grouping regime: implications and effects of the implementation in the Italian tax system (rivista Nuovo Diritto delle Società)