The VAT system in the EU is changing on January 1. The most significant development means that the place of supply of services changes from where the supplier is resident to where the service is received. Advisers from seven jurisdictions, including Norway and Switzerland which are not in the EU, discuss what the changes mean
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.