On 1 December 2016 the European Commission published a series of measures to improve the Value Added Tax (VAT) environment for e-commerce businesses in the EU. It is hoped that the proposals will modernise and simplify VAT compliance obligations for businesses selling goods and services onlone ross-border within and to the EU
The CFE Tax briefing details the salient features of the proposal are as follows.
On 24 November 2016 more than 100 jurisdictions concluded negotiations on a multilateral instrument (the “MLI”) that will modify the application of more than 3,000 existing bilateral treaties in order to comply with the new tax treaty principles agreed pursuant to the BEPS project.
Read our Tax Briefing which summarises the main provisions in the PDF document below.
The CFE PAC Conference 2016 will deal with recent initiatives at EU, OECD and national level to involve tax advisers in reporting tax avoidance, and to introduce disincentives for advisers who continue to promote it.