Amidst the turmoil of COVID-19, HMRC has suddenly reversed its position on early termination fees, announcing such fees are now subject to VAT. In addition, it is taking the controversial position ...
Place of supply for virtual streaming services Under current Belgian VAT law, the place of supply for admission to cultural, artistic, sporting, scientific, educational, and entertainment events is ...
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The European Commission (EC) has proposed to simplify and improve VAT rules, removing barriers to online trading. The commission has set out a series of proposals, including putting in place simpler ...
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