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

• 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

• 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

• 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

• 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

• 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

• 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