Switzerland Brokering Financial Services: Swiss Federal Supreme Court finally decides on VAT-Qualification 02 October 2019
BahrainEgyptIraqJordanKuwaitLebanonLibyaMiddle EastOmanPalestineQatarSaudi ArabiaUnited Arab EmiratesYemen Deloitte Middle East Handbook 2019 02 October 2019
India Place of supply of research & development services related to pharmaceutical sector notified 02 October 2019
European UnionSpain ECJ C-521/19 (CB vs. ES) – Is VAT deemed to be included in the amounts paid and received, even in case of fraud where no invoice was issued? 02 October 2019
European UnionRomania ECJ C-501/19 (UCMR – ADA) – Questions – Collective management of copyright on musical works 02 October 2019
Czech RepublicEuropean Union ECJ C-520/19 (Armostav Místek vs CZ) – Input VAT recovery by person held liable for missing tax in a fraudulent chain 02 October 2019
Netherlands Update VAT scheme for small businesses as of 2020 – consequences for combination VAT margin scheme 02 October 2019
Spain Spain relaxes requirement to be VAT registered for companies with other EU VAT numbers granted 02 October 2019
Indonesia VAT exemption, “temporary imports” used in providing taxable services from overseas 02 October 2019
Israel Elimination of VAT exemption on personal imports of products to Israel – published 02 October 2019
Puerto Rico Puerto Rico’s reduced sales and use tax rate for prepared food sales effective 1 October 2019 02 October 2019