Germany recently amended its VAT rules on what evidence is required to exempt intra-Community supplies. As of July 1 2012, the exemption for intra-Community supplies originating from Germany only applies if the supplier can produce a Gelangenbestätigung, which has been signed by the customer. Martin Morawski and Johan Visser of Baker & McKenzie look at what this means for businesses.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
While some may argue that heads should roll following KPMG Australia’s audit leak scandal, client and revenue data emphasises that tax team stability is paramount
A landmark ruling on LLP taxation has clarified who truly holds ‘significant influence’ and which partnership structures are most likely to withstand HMRC scrutiny
Fresh from the UN negotiations in New York, Alex Cobham offers ITR readers a rare first-hand perspective on the future of international tax cooperation