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On 7th June, 67 countries – including all EU member states – signed the so-called Multilateral Instrument (MLI). The USA refused to sign. Mauritius, S..

Germany: New legislation designed to reduce administrative burdens and simplify tax rules is to be introduced.
This law, the second law to reduce bur..

I joined the accountancy industry in the late 1980s. In my three and half decades as an accountant, I can safely say that I have never felt discrimina..

By now – whether you practicing as an accountant in the public, private, education or government sphere – you have undoubtedly been hit from all sides..

Typically, the supply of goods with installation services is treated as a single transaction subject to VAT in the country where the goods are install..

The Russian Ministry of Finance has prepared a draft law on establishing a tax-free system in Russia. The draft law provides the application of 0% rat..

The VAT exemption for small entrepreneurs in Austrian VAT law recently underwent two changes.
From 2017, small entrepreneurs will be defined as taxab..

In late 2014 Spanish accountants learnt that the Tax Agency (AEAT) was working on the so-called ‘Immediate Information Supply System’ (SII). This new ..

In France, from 1 January 2018, a new template for payslips will be compulsory. Since 1st January 2017, only companies with more than 300 employees ha..

The UK government has triggered Article 50, which starts a two-year process of negotiating the UK’s exit from the European Union. One of the most impo..

Usually, when goods are sold to VAT registered business customers in other EU countries, these goods are zero rated for VAT in the supplier’s country,..

Value Added Tax in Malta is regulated by the Value Added Tax Act Chapter 406. Part 2 of the Fifth Schedule to the Value Added Tax Act provides for exe..