The VAT Package, which the EU's Economic and Financial Affairs Council adopted in February 2008, includes fundamental changes to the current VAT system with regard to cross-border supplies of services, especially with regard to business-to-business transactions, reveal Gotz Neuhahn, Joachim Eggers and Susanne Wieser-Duyfjes of PricewaterhouseCoopers
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Geopolitical rivalry is reshaping global tax cooperation, as the OECD’s minimum tax framework fragments and the EU grapples with the ensuing legal fallout
Chile’s revamped GAAR marks a shift toward structural scrutiny, pushing MNEs to strengthen tax governance, economic substance and compliance strategies
While the IBS incorporates taxable events previously covered by state and municipal taxes, its governance and operational logic represent a significant departure from the legacy model