The EU VAT Directive agreed on February 12 2002 came into effect on July 1 2003. It requires member states to pass national legislation regarding value-added tax (VAT) on electronically-supplied services by July 1 2003
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.