For any business engaged in EU cross-border transactions, the European Commission’s test case for private VAT ruling requests relating to cross-border situations is a great initiative to try to bridge the gap between EU VAT law and national VAT law, argue Mark Hammond Giles and Karl-Heinz Haydl, two VAT practitioners at a multinational company.
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Despite garnering significant revenues from multinationals, Italy’s digital services tax presents pressing double taxation issues, say Stefano Simontacchi and Francesco Saverio Scandone of BonelliErede