The European Commission (EC) will review its 2015 changes to VAT paid on business-to-consumer (B2C) supplies of digital services, which were implemented on January 1 2015. MOSS critics say delaying the review process could leave the digital single market “dead in the water”.
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Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.