Kuwait Kuwait has recently announced that it will finally introduce Value Added Tax (VAT) at 5% from 1 April 2021 06 June 2019
Iceland From July 2019, Iceland will drop the obligation for non-resident businesses trading in the country to appoint a fiscal representative 06 June 2019
Costa Rica From 1 July 2019, Costa Rica is introducing VAT at 13% on the provision of electronic services by non-resident companies 06 June 2019
Costa Rica Resolution on VAT obligations for providers and intermediaries of cross-border digital services – discussion draft published for comments 06 June 2019
European Union ECJ Case C-126/18 (Dalmandi Mezőgazdasági Zrt.) – Questions – Delayed payment, default interest, non-recoverable part of VAT 06 June 2019
European Union European Commission proposal on position to be taken with regard to amending WCO’s Harmonized System 06 June 2019
European UnionHungary ECJ Case C-189/18 (Glencore Agriculture) – Opinion – Influence on tax authorities investigation 06 June 2019