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www.wts.de Home Knowledge Global VAT

WTS Global VAT Newsletter

2020

#1/2021
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in selected EU and third countries
#1/2021
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries
#1/2021
WTS Wage Tax
Newsletter
#4/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Brief overview of recent or expected changes in the area of Global Mobility in selected EU and third countries

  • Austria: Wage withholding tax for foreign employers abolished!
  • Bulgaria: COVID-19: what are the implications on employees and employers in Bulgaria in 2021?
  • China: Tax honeymoon for expatriates ending on 31 December 2021
  • Germany/France: Being prepared for the 2020 French and German tax return filing season
  • Germany II: New tax return filing obligation for non-residents in Germany
  • Hungary: Guidance to Social Security and Personal Income Taxation concerns regarding the COVID-19 pandemic
  • Italy: The Italian tax regime for “impatriates” – Recent amendments
  • Russian Federation: Migration and Personal Income tax updates 2021
  • Senegal: Shall a foreign employee, assigned to Senegal to perform a contract signed between its employer and a local company for less than 90 days, file personal income tax in Senegal?
  • Sweden: Sweden adopts the Economic Employer Concept and expands companies’ obligations to make tax deductions as of January 2021
  • The Czech Republic: Taxation of income from employment and entrepreneurship since 2021
View PDF

Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

Europe

  • France: Proof of the interest rate applied between related companies
  • Spain: Transposition of directive 2017/1852, of the council of 10 October 2017, relating to the integration of mechanisms or the resolution of tax disputes in the European Union into Spanish domestic law
  • Sweden: New guidance on financial guarantees
  • Ukraine: New business purpose test in Ukrainian tax law


Further Countries

  • Argentina: Argentina adds new transfer pricing documentation requirements for operations with intermediaries
  • Chile: Adoption of new transfer pricing requirements: master file & local file
  • Costa Rica: Transfer pricing update for Costa Rica
  • India: Updates on the Mutual Agreement Procedure (MAP)
  • Nigeria: Averting penalties on TP transactions by means of proper TP compliance
  • Senegal: The Multilateral Convention of OECD BEPS project: Senegal’s position and its impact on its bilateral DTTs
  • Taiwan: Draft amendments to transfer pricing assessment rule
  • Vietnam: New decrees on transfer pricing
View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

  • France: VAT reform for e-commerce
  • Germany I: Reduced VAT rates until 31 December 2020
  • Germany II: Revised definition of work deliveries

Other countries

  • Chile: VAT exemption on import of capital goods
  • KSA: Application of VAT to provision of collateral (liens and mortgages)
View PDF
#5/2020
WTS Wage Tax
Newsletter
#2/2020
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries
#4/2020
WTS Energy & Consumption Tax
Newsletter
#3/2020
WTS Energy & Consumption Tax
Newsletter

Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries

  • Austria: Home Office work in Austria and consequences due to Covid-19
  • Chile: COVID-19 crisis, forced permanency and PE
  • China: Does the coronavirus cause any impact on the IIT of individuals
  • stranded in China?
  • Costa Rica: Tax treatment for employees staying in Costa Rica
  • Czech Republic: The influence of anti-COVID measures on tax residence and
  • affiliation to social insurance regulations
  • Germany: Stay compliant when working from home
  • Hungary: Expat employees working from home
  • Italy: Issues related to working from home or remotely during the Covid crisis
  • Kenya: Virtual work – Tax considerations of the new normal
  • The Netherlands: Working from home due to the coronavirus: the Dutch tax impact
  • Poland: COVID-19 tax and social security guidelines still to come
  • Portugal: Working remotely from Portuguese home office due to the
  • pandemic and beyond
  • The Russian Federation: Stuck in Russia due to the Corona pandemic
  • Sweden: Swedish tax liability for individuals during COVID-19
  • Turkey: Working remotely from Turkey
  • Ukraine: Migration and taxation issues in times of COVID-19
  • Vietnam: Does having an employee in Vietnam create a permanent establishment?
View PDF

#4/2020
WTS Wage Tax
Newsletter
#2/2020
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries
#3/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
WTS Global Expatriate Services
Newsletter

Transfer Pricing Newsletter: Update on the recent news and cases in 13 countries

  • France: Impact of the crisis on transfer prices
  • Germany: Suggested draft law on IC financing: typification of the arm’s length principle also applicable to domestic transactions? – A comparison of tax consequences in cross-border and domestic cases
  • Hungary: Recent Hungarian developments in transfer pricing with a focus on impacts of COVID-19
  • Italy: The New Italian Law on International tax disputes settlement
  • Netherlands: “To dip or not to dip, that is the question”
  • Ukraine: New proportionate TP adjustment rules introduced into Ukrainian tax law since May 2020!
  • Argentina: “Argentine Transfer Pricing News - 2020 Second Trimester”
  • Chile: Revision of formal obligations: what to expect
  • Nigeria: Applicable TP Methods in Nigeria – Analysing prime plastichem Nigeria limited V federal inland revenue services
  • Pakistan: Transfer Pricing Audit
  • Taiwan: One-time Transfer Pricing adjustment in Taiwan
  • Thailand: Transfer Pricing Update
  • Vietnam: The impact of the new Law on Tax Administration on Transfer Pricing
View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

  • Greece: VAT suspension for newly developed real estate properties
  • Ireland: Reduction VAT standard rate


Other countries

  • Azerbaijan: VAT action plan
  • Chile: New VAT Legislation for Digital Services
  • China: VAT refinement continues
  • India: Implementation of e-invoicing system for B2B supplies from October 2020
  • Malaysia: Malaysian Digital Service Tax - Did you miss the boat on 1 January 2020?
  • Nigeria: VAT changes
View PDF

WTS Global Expatriate Services
Newsletter
#5
WTS Global Expatriate Services
Newsletter
WTS Global Expatriate Services
Newsletter
#2/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

  • Belgium: Monthly VAT refund for “starters”
  • Czech Republic: Generalised reverse charge mechanism
  • Denmark: The export VAT system – cash optimisation
  • France: VAT cash optimisation
  • Germany: Temporary cut in VAT rates and extension of payment due dates for import VAT
  • Hungary: VAT compliance basics for non-residents
  • Italy: E-invoicing / Proof of transport (EU)

 

Further countries

  • Angola: COVID-19 and other VAT news
  • Chile: Relevant VAT changes
  • Costa Rica: VAT Law since 2019 – basics
  • Kingdom of Saudi Arabia: VAT rate increase to 15%
View PDF
#3/2020
WTS Wage Tax
Newsletter
WTS Global Expatriate Services
Newsletter
#1/2020
WTS Digitalization
Newsletter
#4/2020
WTS Global Expatriate Services
Newsletter

#3/2020
WTS Global Expatriate Services
Newsletter
#1/2020
WTS Transfer Pricing
Newsletter
Transfer Pricing Newsletter: Update on the recent news and cases in 14 countries as well as an OECD update on Pillar 1
#2/2020
WTS Energy & Consumption Tax
Newsletter
#2/2020
WTS Wage Tax
Newsletter
Wage tax Corona Aid

Transfer Pricing Newsletter: Update on the recent news and cases in 14 countries as well as an OECD update on Pillar 1

  • Argentina: Argentine Transfer Pricing News – 2020 First Trimester
  • Austria: Implementation of the EU Directive on Tax Dispute Resolution Mechanisms
  • Belgium: Belgian Tax Administration (BTA) published final version of the circular letter “Transfer Pricing”
  • Brazil: Dialogue Between Brazil and OECD on the Alignment of Brazilian Transfer Pricing Rules with the OECD Standard
  • Germany: I/C Financial Transaction and Transfer Pricing: Final OECD Guidance and Germany’s Bilateral Position
  • Italy: Arm’s Length Range – Recent Case Laws
  • OECD: Pillar One – Not Only the Taxation of Digital Business Models is Under Discussion!
  • Poland: New Transfer Pricing Reporting Obligations
  • Romania: Transfer Pricing update for Romania
  • Senegal: The New Regulation Provided by Law no. 2018-10 Amending the Senegalese Tax Law on Transfer Pricing
  • Republic of Serbia: Transfer Pricing Treatment of Purchasing Fixed Assets
  • Thailand: Transfer Pricing update for Thailand
  • Turkey: Legislative Works with Regard to BEPS Action 13 are Completed via Presidential Decree No: 2151
  • Ukraine: Ukrainian Parliament Implements Three-Tier Approach to TP Documentation and Other Important Changes to the Tax Code
  • Vietnam: Advance Pricing Agreements gaining importance
View PDF

Wage tax Corona Aid

View PDF
#1/2020
WTS Wage Tax
Newsletter
#1/2020
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2020
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries
#2/2020
WTS Global Expatriate Services
Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

EU Member-States

  • France: New tax obligations for online marketplaces
  • Hungary: Most important changes to online invoice reporting
  • Poland: Changes regarding taxes as of 2020
  • Romania: Annulment of split VAT regime


Further countries

  • Angola: Cabinda VAT Special Regime, VAT in LNG Project, Reverse charge in Transitory VAT Regime
  • Azerbaijan: Amendments to the Tax Code
  • GCC States I (KSA): Value added tax in KSA
  • GCC States II (Oman, Qatar and Kuwait): The VAT Marathon – The Clock Is Ticking for Oman, Qatar and Kuwait
  • Nigeria: Recent VAT updates
  • Singapore I: Exempting digital payment tokens from GST
  • Singapore II: Levying GST on imported services
  • Turkey: Digital Services Tax
  • Ukraine: Plans to tax supplies of digital services from non-residents
View PDF

Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

  • Austria: New wage withholding tax obligation in Austria as per 01/01/2020
  • Belgium: Belgians working in Luxembourg – 24-days’ tolerance mayincrease to 48 days
  • China: Announcements concerning the 2019 annual filing of individual income tax (IIT) and the coronavirus pneumonia (COVID-19) epidemic
  • Costa Rica: Salary Income Tax (SIT) and Social Security Charges (SSC)
  • France: Tax domicile in France of the corporate executives of French major companies
  • Germany: New flat-rate tax for Branch Travellers
  • Italy: Italy’s measures towards future: young people of excellence, sharing of parenthood, rise of smart working
  • The Netherlands: Workers posted to the Netherlands reporting obligation implemented
  • Poland: New tax exemption and new rules, if tax still has to be paid
  • Turkey: Recent Developments in Turkey
  • Ukraine: Major amendments introduced in 2020 – affecting individuals’ taxation
View PDF

#1/2020
WTS Global Expatriate Services
Newsletter
#1/2020
WTS Energy & Consumption Tax
Newsletter
#4/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#6/2019
WTS Global Expatriate Services
Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

View PDF

#2/2019
WTS Transfer Pricing
Newsletter
The global transfer pricing environment is changing in a dynamic way - read more!
WTS CEE
Newsletter
Going Digital: Trends in Taxation and Administration
#5/2019
WTS Global Expatriate Services
Newsletter
#2/2019
WTS Umsatzsteuer
Newsletter

The global transfer pricing environment is changing in a dynamic way - read more!

  • Austria: Limits of temporary relief in the MAP (Mutual Agreement Procedure)
  • China: Chinese taxation in the era of digitisation
  • Hong Kong: Hong Kong IRD issues guidance regarding TP Documentation and CbCR
  • Netherlands: The EU General Court’s judgement in Starbucks’ state aid case
  • Nigeria: Transfer Pricing in Nigeria – Navigating a Tax Dispute Resolution
  • Pakistan: A Paradigm Shift in the Approach to Transfer Pricing in Pakistan
  • Russia: Changes in Russian TP legislation effective as of 2020
  • Saudi Arabia: Recent developments in KSA transfer pricing
  • Switzerland: The Swiss Tax Reform coming into force on 1 January 2020
  • United Arabic Emirates (UAE): Transfer Pricing Regulations in the UAE
  • Vietnam: 2020 Tax audits in Vietnam for Foreign Invested Companies will focus on TP
View PDF

Going Digital: Trends in Taxation and Administration

View PDF

#4/2019
WTS Global Expatriate Services
Newsletter
#3/2019
WTS Wage Tax
Newsletter
WTS CEE
Newsletter
Registration of Ultimate Beneficial Owners
#3/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Registration of Ultimate Beneficial Owners

View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
  • China: Refund of unutilized VAT credits
  • France I: VAT liability for online marketplaces and other measures to fight VAT fraud
  • France II: Evolution of electronic invoicing in France
  • Hungary: Summer VAT law amendments
  • Ireland: Registering for VAT
  • Italy: Cooperation and enhanced collaboration procedure (“CECP”)
  • Malaysia: Digital Service Tax
  • Poland: Mandatory split payment regime in Poland to be introduced from November 2019
  • Portugal: Invoices and other tax-related documents: new rules postponed
View PDF
#3/2019
WTS Global Expatriate Services
Newsletter
#1/2019
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries
#1/2019
WTS Transfer Pricing
Newsletter
Current developments in the transfer pricing area in 12 countries
#1/2019
WTS ITP
Newsletter
Changes in international tax law and country-specific developments with respect to the taxation of permanent establishments in 10 selected countries

Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries

  • Austria: Reporting and documentation obligations for employee secondments to Austria
  • Belgium: Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies
  • China: China’s new IIT law
  • France: New income tax collection system
  • EU-Member States: The new EU Posting of Workers Directive
  • EU-/EEA-Member States & Switzerland: Business Trips and A1 certificate of coverage
  • Netherlands: 30% ruling shortened to five years as of 1 January 2019
  • Sweden: The Economic Employer Concept to be implemented in Sweden
  • United Kingdom: Brexit update – Social Security implications for Global Mobility
View PDF

Current developments in the transfer pricing area in 12 countries

  • Australia: Australia introduces new Transfer Pricing Guideline for “inbound distributors”
  • Austria: Horizontal monitoring
  • Egypt: Egypt’s Transfer Pricing Guidelines
  • Hungary: Recent developments in Hungarian transfer pricing
  • Italy: Corresponding adjustments made easier
  • Saudi Arabia: Tax current developments and their impacts on permanent establishments (PEs)
  • Gulf Cooperation Council (GCC): Transfer Pricing in the GCC
  • Republic of Serbia: Interest rates under the arm’s length principle for 2019 fiscal year
  • South Africa: Extending the scope of transfer pricing rules in South Africa
  • Thailand: The new Transfer Pricing Act, effective 1 January 2019
  • Turkey: Current status of the BEPS Action Plan in Turkey from the viewpoint of Turkish legislation
  • Ukraine: New changes in Ukrainian transfer pricing rules in 2019
View PDF

Changes in international tax law and country-specific developments with respect to the taxation of permanent establishments in 10 selected countries

  • Austria: Construction PE – Austrian MoF on influence of trial runs and subcontracting
  • Azerbaijan: Amendments to the Tax Code of Azerbaijan
  • Benin: Permanent Establishments – forthcoming developments after introduction of public-private partnership law
  • Chile: Permanent establishment – a modern concept?
  • Indonesia: Development of permanent establishment in Indonesia
  • Malaysia: Permanent establishment: a total revamp or just a formality?
  • The Netherlands: Changing (Dutch) permanent establishment
  • Pakistan: Permanent establishment tax regime – key developments and issues
  • Senegal: For a contract concluded between a Senegalese company and a foreign one, are all the products necessarily subject to corporate income tax (CIT) in Senegal?
  • Vietnam: Permanent establishment (PE) in Vietnam
View PDF
#2/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#2/2019
WTS Wage Tax
Newsletter
#2/2019
WTS Global Expatriate Services
Newsletter
#1/2019
WTS Umsatzsteuer
Newsletter

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Angola: Angola approves implementation of VAT in July 2019
  • Austria: Austrian Digital Tax Act 2020
  • Bulgaria: VAT News 2019
  • China: New VAT policies for tax cuts
  • France: France introduces its own tax on digital services
  • Italy: Marketplace to buy & sell VAT fulfilments
  • Poland I: Important changes in VAT
  • Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
  • Portugal: Invoices and other tax-relevant documents – new rules
  • United States I: US Sales & Use Tax vs VAT – What’s the difference?
  • United States II: US Sales & Use Tax – How to execute post-Wayfair decision
View PDF

#1/2019
WTS Global Expatriate Services
Newsletter
#1/2019
WTS Digitalization
Newsletter
#1/2019
WTS Energy & Consumption Tax
Newsletter
#1/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Belgium: Belgian authorities take a more flexible stance on VAT penalties
  • Bulgaria: Submission of information on sales through online stores
  • China: New export VAT refunds
  • Czech Republic: Application for a general reverse-charge mechanism
  • European Union: E-commerce: New obligations for payment service providers introduced
  • Germany: Supply of goods via consignment stock as of 2019 – update
  • Hungary: Most important changes to Hungarian VAT law
  • Ireland: Changes brought about by the 2019 finance bill
  • Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
  • The Netherlands: Zero VAT rate for seagoing vessels
  • Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
  • Russia: Change of VAT rate in Russia from 18% to 20%: transition period
View PDF
#1/2019
WTS Wage Tax
Newsletter
#3/2018
WTS Umsatzsteuer
Newsletter
#3/2018
WTS Digitalization
Newsletter
#4/2018
WTS Wage Tax
Newsletter

#2/2018
WTS Transfer Pricing
Newsletter
Current developments in the transfer pricing area in 10 countries
#7/2018
WTS Global Expatriate Services
Newsletter
#2/2018
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#3/2018
WTS Energy & Consumption Tax
Newsletter

Current developments in the transfer pricing area in 10 countries

  • Austria: The expanded Advance Tax Ruling Procedure
  • Belarus: Transfer pricing reform in Belarus
  • Brazil: Benchmark Price and Renowned Research Companies: Challenges in Brazil
  • Czech Republic: Functional and risk profile identification as a key issue in current transfer pricing controls
  • Italy: Implementing BEPS Actions 8 to 10
  • OECD: WTS Global Comments to the OECD Discussion Draft on Financial Transactions
  • Poland: Poland changes TP regulations
  • Portugal: Latest news on the implementation of BEPS in Portugal
  • Russia: Development of TP court practices in Russia
  • Republic of Serbia: Interest rates in accordance with the “arm’s length principle” for fiscal year 2018
  • Ukraine: Transfer pricing in figures
View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Angola: Angola plans implementation of VAT in July 2019
  • Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
  • Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
  • China: VAT refund offered to tech firms
  • Czech Republic: Draft amendment to the VAT Act as from 2019
  • Germany I: German draft bill for new regulation of electronic marketplaces
  • Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
  • Hungary: Online invoice data reporting – first impressions
  • Ireland: General VAT compliance obligations
  • Italy I: Mandatory e-invoicing goes live from January 1, 2019
  • Italy II: VAT group option as from 2019
  • Kazakhstan: Changes regarding VAT from 2018
  • Netherlands: VAT topics budget 2019
  • New Zealand: New Zealand continues to extend online shopping GST rules
  • Nigeria: VAT – Changes in compliance duties in Nigeria
  • Romania: General VAT compliance obligations and registration requirements
  • Russia: VAT regulation and recent changes regarding electronic services
  • Senegal: VAT changes 2018
  • Switzerland: New mail order regulations from January 1, 2019
  • Ukraine: VAT exemption for supply of software products
  • United Kingdom: Making tax digital – VAT
View PDF

#6/2018
WTS Global Expatriate Services
Newsletter
#5/2018
WTS Global Expatriate Services
Newsletter
#3/2018
WTS Wage Tax
Newsletter
WTS Private Clients
Newsletter
Update and overview on current developments in relevant tax and legal developments in 7 selected countries

Update and overview on current developments in relevant tax and legal developments in 7 selected countries

  • Austria: The transparent shareholder
  • Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
  • France: 2018 French finance bill – Individual Tax: Main Provisions
  • Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
  • Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
  • Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
  • Ukraine: Non-resident individual income taxation: recent trends
View PDF
#2/2018
WTS Private Clients
Newsletter
Update and overview on current developments in relevant tax and legal developments in 7 selected countries
WTS CEE
Newsletter
Major differences in the VAT system of the CEE countries to the EU regulations
#4/2018
WTS Global Expatriate Services
Newsletter
#2/2018
WTS Umsatzsteuer
Newsletter

Update and overview on current developments in relevant tax and legal developments in 7 selected countries

  • Austria: The transparent shareholder
  • Brazil: Deadline to disclose the Ultimate Beneficial Owner to the Brazilian Federal Revenue Service
  • France: 2018 French finance bill – Individual Tax: Main Provisions
  • Germany: Planned limited taxability on the sale of shares in foreign corporations holding German real estate
  • Mexico: Bill of amendments to the Mexican federal income tax law inheritance, bequest and gift tax
  • Spain: Spanish Supreme Court ends overt discrimination against non-EU/EEA tax residents subject to Spanish Inheritance/Gift tax
  • Ukraine: Non-resident individual income taxation: recent trends
View PDF

Major differences in the VAT system of the CEE countries to the EU regulations

View PDF

#2/2018
WTS Digitalization
Newsletter
#2/2018
WTS Energy & Consumption Tax
Newsletter
WTS CEE
Newsletter
Establishing a Company in Central and Eastern Europe
#2/2018
WTS Wage Tax
Newsletter

Establishing a Company in Central and Eastern Europe

View PDF

#1/2018
WTS Transfer Pricing
Newsletter
Current developments in the transfer pricing area in 9 countries
#1/2018
WTS Digitalization
Newsletter
#3/2018
WTS Global Expatriate Services
Newsletter
#1/2018
WTS Umsatzsteuer
Newsletter

Current developments in the transfer pricing area in 9 countries

  • Austria: BMF-Info Transfer Pricing Documentation
  • Brazil: Prevalence of Law provisions over Normative Instructions issued by the Brazilian Federal Revenue Service
  • China: China updates “beneficial owner” rules
  • Germany: Contradictory Views on the Pricing of I/C Loans in German Fiscal Courts
  • Hungary: Brand new TP Decree
  • India: Recent Transfer Pricing related updates in India
  • Luxembourg: New Luxembourg intellectual property regime in force
  • Republic of Serbia: Changes in Corporate Income Tax law related to transfer pricing
  • Ukraine: Extension of TP control to permanent establishments in Ukraine
View PDF

#1/2018
WTS Energy & Consumption Tax
Newsletter
Second law amending the Energy and Electricity Tax Act
#1/2018
WTS Energy & Consumption Tax
Newsletter
Newsletter Energy & Consumption Tax
#1/2018
WTS Private Clients
Newsletter
Update on current developments in relevant tax and legal environments in 9 selected countries
#2/2018
WTS Global Expatriate Services
Newsletter

Second law amending the Energy and Electricity Tax Act

The ordinance amending the Energy and Electricity Tax Implementing Ordinance was  published: important information about the resulting legal changes at the turn of the year 2018

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Newsletter Energy & Consumption Tax

Excise duties & energy law

Update on current developments in relevant tax and legal environments in 9 selected countries

  • Austria: Prohibition on deduction of incidental acquisition costs for private investors
  • Belgium: Belgium look-through taxation referred to as Cayman tax, modified as of 1 January 2018. Distributions from trusts mainly the target of this new legislation
  • Brazil: Statement of Transactions Liquidated in Cash
  • Brazil: Changes to Tax on Donations and Inheritances in Rio de Janeiro
  • Italy: Italian Flat Tax Regime
  • Grand-Duchy of Luxembourg: UBO register very close to being introduced in Luxembourg
  • Mexico: Capital Repatriation Decree
  • Portugal: A very competitive tax regime
  • Switzerland: Tax benefits due to private investments in real estate
  • United States: 2017 Tax Legislation Impacts All Taxpayers
View PDF

#1/2018
WTS Value Added Tax
Newsletter
Changes in compliance duties in 2018 in various EU countries
#1/2018
WTS Global Expatriate Services
Newsletter
#1/2018
WTS Wage Tax
Newsletter
#3/2017
WTS Global Expatriate Services
Newsletter

Changes in compliance duties in 2018 in various EU countries

  • Finland: Import VAT reverse charged on periodic VAT returns as of 2018
  • France I: E-invoicing with the Public Administration
  • France II: Simplifications for the storage of invoices
  • Germany: Supplies of goods via consignment stocks as of 2019
  • Hungary: Live invoice reporting as of July 2018
  • Italy: Main 2018 VAT news
  • Poland: Optional split payment as of July 2018
  • Portugal: Main 2018 VAT news
  • Romania:VAT split payment system – significant changes
View PDF

View PDF

#2/2017
WTS Umsatzsteuer
Newsletter
#3/2017
WTS Transfer Pricing
Newsletter
Update on current developments in the TParea in 8 selected countries
#6/2017
WTS Wage Tax
Newsletter
#2/2017
WTS Digitalization
Newsletter

Update on current developments in the TParea in 8 selected countries

  • Brazil: Adoption of the Resale Price Less Profit method on long-term agreements
  • China: The developing APA programme
  • India: India introduces the Final Rules on drawing up the Country-by-Country (CBC) report and Master File (MF)
  • Latvia: Increased focus on transfer pricing is expected due to fundamental tax reform entering into force on 1 January 2018
  • Russia: Transfer Pricing Developments in Russia
  • Slovenia: Increasing tax assessment on transfer pricing 
  • South Africa: Summary of SA Local and OECD BEPS Transfer Pricing Compliance Requirements
  • Ukraine: New Draft Law on BEPS implementation
View PDF

#2/2017
WTS Value Added Tax
Newsletter
Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT
#5/2017
WTS Wage Tax
Newsletter
#4/2017
WTS Wage Tax
Newsletter
#2/2017
WTS Transfer Pricing
Newsletter
“WTS CbCR-2- XML Converter”: to fulfill all technical requirements of the OECD standardised XML Schema

Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT

  • Belgium: Belgium introduces horizontal supervision
  • Chile: New Sales and Purchases registers
  • Czech Republic: Amendment to the VAT Act
  • Denmark: ECJ rules on input VAT recovery on services supplied free of charge
  • France: New anti-VAT fraud measures
  • Hungary: The EKAER system as a tool for Hungarian VAT inspections
  • Ireland: VAT reform affecting e-commerce and electronic publications
  • Italy: Simplification rules for EC listings/INTRASTAT forms from 2018
  • The Netherlands: Input VAT revision regarding "expensive services"
  • Portugal: Import VAT reverse charged on periodic VAT returns
  • Romania I: VAT split payment mechanism
  • Romania II: VAT registration and deregistration from October 2017
  • Switzerland: Changes governing Swiss VAT liability
  • United Arab Emirates: Introduction of VAT in the Gulf region
View PDF

“WTS CbCR-2- XML Converter”: to fulfill all technical requirements of the OECD standardised XML Schema

  • Austria: Corresponding TP correction: Direct contact between Austrian and German tax authorities 
  • Brazil: Brazil’s Request to Join OECD: Changes to Local Transfer Pricing Rules?
  • Czech Republic: Increasing number and effectivity of tax controls focused on transfer pricing 
  • Greece: New transfer pricing documentation requirements for Country-byCountry reporting 
  • Hungary: The implementation of the Country-by-Country Reporting (CbCR)
  • International: WTS IT tool “WTS CbCR-2-XML Converter”
  • Japan: Transfer pricing guidebook released in Japan
  • Luxembourg: New IP regime as of 201
  • The Netherlands: Should a construction permanent establishment always realise a profit? 
  • Portugal: Enhancement of tax transparency
  • Romania: Romania introduces Country-by-Country Reporting
  • Ukraine: The First Shots in Ukrainian TP Court Practice 
View PDF
#2/2017
WTS Global Expatriate Services
Newsletter
#2/2017
WTS Energy & Consumption Tax
Newsletter
#1/2017
WTS Private Clients
Newsletter
WTS Global Expatriate Services
Newsletter
Assignments to Europe 2017

Assignments to Europe 2017

Overview of tax, Social Security and immigrationrelated matters for assignments to and within Europe

View PDF
#1/2017
WTS Value Added Tax
Newsletter
New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries
#1/2017
WTS Umsatzsteuer
Newsletter
#1/2017
WTS Digitalization
Newsletter
Newsletter Digitalisierung
#1/2017
WTS Global Expatriate Services
Newsletter

New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

  • Belgium: VAT advance payments for quarterly VAT returns abolished 
  • Croatia: Input VAT deduction for costs for vehicles 
  • France: Right of VAT recovery of French permanent establishments
  • Germany: Increase in the threshold for small amount invoices
  • Hungary: Live invoice reporting postponed to July 2018
  • India: New single GST system from July 2017 
  • Italy: New measures to tackle VAT fraud 
  • Spain: SII VAT changes
  • Spain: TRACE-SII ReportingManager (Reporting Tool)
View PDF

Newsletter Digitalisierung

View PDF

2019

#4/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#3/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#2/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2019
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

China: Preferential VAT policies for certain industries
Czech Republic: Start of last stage of electronic sales registration (EET)
Hungary: Online invoicing: experiences and version 2.0
Italy: Italian Digital Service Tax 2020
Portugal: Invoices and other tax-relevant documents: new rules postponed again
United Kingdom I: Making Tax Digital for VAT
United Kingdom II: UK Digital Service Tax

View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Angola: VAT & Special Consumption Tax enter into force on October 1, 2019
  • China: Refund of unutilized VAT credits
  • France I: VAT liability for online marketplaces and other measures to fight VAT fraud
  • France II: Evolution of electronic invoicing in France
  • Hungary: Summer VAT law amendments
  • Ireland: Registering for VAT
  • Italy: Cooperation and enhanced collaboration procedure (“CECP”)
  • Malaysia: Digital Service Tax
  • Poland: Mandatory split payment regime in Poland to be introduced from November 2019
  • Portugal: Invoices and other tax-related documents: new rules postponed
View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Angola: Angola approves implementation of VAT in July 2019
  • Austria: Austrian Digital Tax Act 2020
  • Bulgaria: VAT News 2019
  • China: New VAT policies for tax cuts
  • France: France introduces its own tax on digital services
  • Italy: Marketplace to buy & sell VAT fulfilments
  • Poland I: Important changes in VAT
  • Poland II: DAC6 Directive – Mandatory Disclosure Rules (MDR) for domestic VAT arrangements
  • Portugal: Invoices and other tax-relevant documents – new rules
  • United States I: US Sales & Use Tax vs VAT – What’s the difference?
  • United States II: US Sales & Use Tax – How to execute post-Wayfair decision
View PDF

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Belgium: Belgian authorities take a more flexible stance on VAT penalties
  • Bulgaria: Submission of information on sales through online stores
  • China: New export VAT refunds
  • Czech Republic: Application for a general reverse-charge mechanism
  • European Union: E-commerce: New obligations for payment service providers introduced
  • Germany: Supply of goods via consignment stock as of 2019 – update
  • Hungary: Most important changes to Hungarian VAT law
  • Ireland: Changes brought about by the 2019 finance bill
  • Malaysia: Service Tax on Cross-Border Services – the onus on Malaysian customer or foreign service provider?
  • The Netherlands: Zero VAT rate for seagoing vessels
  • Romania: Extension of reverse-charge mechanism for specific transactions until 30 June 2022
  • Russia: Change of VAT rate in Russia from 18% to 20%: transition period
View PDF

2018

#2/2018
WTS Value Added Tax
Newsletter
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
#1/2018
WTS Value Added Tax
Newsletter
Changes in compliance duties in 2018 in various EU countries

Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries

  • Angola: Angola plans implementation of VAT in July 2019
  • Belgium: VAT exemption for export supplies: concept exporter of record for customs and VAT purposes
  • Burkina Faso: New regime for taxation of services, intangible goods, transfer of mining research permits and interests on loans
  • China: VAT refund offered to tech firms
  • Czech Republic: Draft amendment to the VAT Act as from 2019
  • Germany I: German draft bill for new regulation of electronic marketplaces
  • Germany II: Possible implementation of the ECJ Ruling Skandia into German VAT Law from January 1, 2019
  • Hungary: Online invoice data reporting – first impressions
  • Ireland: General VAT compliance obligations
  • Italy I: Mandatory e-invoicing goes live from January 1, 2019
  • Italy II: VAT group option as from 2019
  • Kazakhstan: Changes regarding VAT from 2018
  • Netherlands: VAT topics budget 2019
  • New Zealand: New Zealand continues to extend online shopping GST rules
  • Nigeria: VAT – Changes in compliance duties in Nigeria
  • Romania: General VAT compliance obligations and registration requirements
  • Russia: VAT regulation and recent changes regarding electronic services
  • Senegal: VAT changes 2018
  • Switzerland: New mail order regulations from January 1, 2019
  • Ukraine: VAT exemption for supply of software products
  • United Kingdom: Making tax digital – VAT
View PDF

Changes in compliance duties in 2018 in various EU countries

  • Finland: Import VAT reverse charged on periodic VAT returns as of 2018
  • France I: E-invoicing with the Public Administration
  • France II: Simplifications for the storage of invoices
  • Germany: Supplies of goods via consignment stocks as of 2019
  • Hungary: Live invoice reporting as of July 2018
  • Italy: Main 2018 VAT news
  • Poland: Optional split payment as of July 2018
  • Portugal: Main 2018 VAT news
  • Romania:VAT split payment system – significant changes
View PDF

2017

#2/2017
WTS Value Added Tax
Newsletter
Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT
#1/2017
WTS Value Added Tax
Newsletter
New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

Romanian split payment mechanism - Switzerland changing its determination of the liability to Swiss VAT

  • Belgium: Belgium introduces horizontal supervision
  • Chile: New Sales and Purchases registers
  • Czech Republic: Amendment to the VAT Act
  • Denmark: ECJ rules on input VAT recovery on services supplied free of charge
  • France: New anti-VAT fraud measures
  • Hungary: The EKAER system as a tool for Hungarian VAT inspections
  • Ireland: VAT reform affecting e-commerce and electronic publications
  • Italy: Simplification rules for EC listings/INTRASTAT forms from 2018
  • The Netherlands: Input VAT revision regarding "expensive services"
  • Portugal: Import VAT reverse charged on periodic VAT returns
  • Romania I: VAT split payment mechanism
  • Romania II: VAT registration and deregistration from October 2017
  • Switzerland: Changes governing Swiss VAT liability
  • United Arab Emirates: Introduction of VAT in the Gulf region
View PDF

New Spanish high frequency VAT reporting and management system - Introduction of a new VAT regime in the Gulf countries

  • Belgium: VAT advance payments for quarterly VAT returns abolished 
  • Croatia: Input VAT deduction for costs for vehicles 
  • France: Right of VAT recovery of French permanent establishments
  • Germany: Increase in the threshold for small amount invoices
  • Hungary: Live invoice reporting postponed to July 2018
  • India: New single GST system from July 2017 
  • Italy: New measures to tackle VAT fraud 
  • Spain: SII VAT changes
  • Spain: TRACE-SII ReportingManager (Reporting Tool)
View PDF

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