VAT updates, featuring the Advocate General's opinion on the VAT treatment of a US head office's services to its Swedish branch (Issue 17, May 2014)

VAT News

​This month’s edition of VAT News highlights the Advocate General’s opinion on the VAT treatment of a US head office’s services to its Swedish branch that is part of a Swedish VAT group, VAT rate changes proposed in Luxembourg, Poland and Crimea and the potential introduction of Japanese Consumption Tax on electronic supplies of services by foreign enterprises to Japanese customers.

In addition, the newsletter highlights the following items of interest:

  • an agreement by ten EU member states to introduce Financial Transaction Tax (‘FTT’) by 2016
  • the expansion of China's B2V reform pilot program to the telecommunications industry from June 1, 2014


VAT News