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The first component of the UK’s HMRC Making Tax Digital (MTD) project, VAT compliance, goes live on April 1 2019. Corporation tax and income tax will follow in 2020 or later, writes Richard Asquith, vice president of global indirect tax at Avalara.

An amendment to Bulgaria's VAT Act has been adopted concerning the provision of supplies in stages. If an agreement for a supplier to deliver in stages specifies so, then each completed stage will be considered a separate supply. This amendment applies to the supply of services as well as to goods.

Employers in Switzerland are required to provide details on employee equity incentive holdings in a statement included with the annual Swiss salary certificate.

“I’ll get the cheque but you get the VAT, alright?” In what could prove to be the straw that broke the VAT adviser's back, the UK's Upper Tribunal (Tax and Chancery Chamber) has ruled that banana and strawberry milkshake powder are subject to 20% VAT – but not chocolate milkshake powder.

Multinational companies operating in South Africa are grappling with the practical challenges of the BEPS transfer pricing-related filing requirements.

Despite global M&A volume exceeding $3 trillion for the fourth consecutive year, there can be no doubt that uncertainty has affected the transactional market during the past year, and will continue to do so in 2018, but this isn’t to say that all of its effects will be negative.

February 2018 has seen many important Australian tax developments. These affect investment funds, investors, multinationals and their investments into and out of Australia.

Croatia and Kosovo have historically shared a good economic and political relationship and are continuing to strengthen the commercial exchanges between the two countries. Croatia sees Kosovo as a good opportunity for export and substantial investment, in areas such as construction and infrastructure, whereas Kosovo perceives Croatia as one of the most important strategic partners for its entrance into NATO and the EU. The economic cooperation between them has recently become even easier after the agreement on the avoidance of double taxation between the two countries (DTA) entered into force at the beginning of 2018.

The imposition of L 4446/2016 tried to clarify the provisions relating to the tax treatment of losses generated abroad, by amending Article 27 of the Greek Income Tax Code (L 4172/2013).

On November 3 2017, the Cyprus House of Representatives approved a new VAT Law that amended the main VAT Law No. 95 (I)/2000. It was published in the Official Gazette of the Republic of Cyprus on November 13 2017 and came into force on January 2 2018.