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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..

Germany: The Federal Court of Finance (BFH) recently considered a case in which a UK based business leased exhibition space at trade fairs in Germany ..

To celebrate International Women’s Day 2017, we’ve collected a number of short blogs by the women of HLB USA, Geen Hassan Janks.
The parenting balanc..

Italy’s new 15% flat tax – the flagship policy of the country’s new populist government – is likely to be introduced in 2018.
Marco Gragnoli, Partner..

Details of a scheme for foreigners wishing to take advantage of the country’s new flat tax on foreign income have been released. The option, which was..

The UK’s departure from the EU will have significant VAT and Customs implications for many businesses. Although the UK is likely to remain in the EU f..