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Are you losing money because of Tax Equalization? – Tax Technology offers you insight!
A common agreement in the world of cross-border employment is the ‘tax equalization agreement’ between an employer and employee. Under this agreement, an employee does not pay more or less tax during their secondment than the tax they would have paid had they continued to live or work in their home country.
Services related to the operation of ATMs not exempt from VAT
On October 3, 2019 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Cardpoint GmbH case (case no. C-42/18) about the scope of the VAT exemption for transactions concerning payments and transfers. The CJEU ruled that services related to the operation of automated teller machines (ATMs), such as those in this case, do not qualify for the VAT exemption for transactions concerning payments and transfers.
CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings
On October 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Paulo Nascimento Consulting case (no. C-692/17) concerning the VAT treatment of the assignment of a debt that had been recognized in enforcement proceedings. The CJEU ruled that such an assignment was subject to VAT.
VAT on services provided by a head office to its fixed establishment? Skandia 2.0
On October 30, 2019, the Swedish Supreme Court announced to refer to the European Court of Justice (‘CJEU’) the question whether services provided by a Danish head office to its fixed establishment in Sweden are subject to Swedish VAT.
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New VAT small businesses scheme as of January 1, 2020
The advent of the internet and the digital economy has seen an exponential increase in the number of small businesses in the Netherlands in recent years. Digital platforms quickly and efficiently match the demand and supply of goods and services.
Brexit Update: EU grants delay until January 31, 2020
After a long period of silence, there has been a rapid succession of Brexit developments. Our Brexit taskforce, comprising Brexit specialists from KPMG Meijburg & Co and KPMG, would like to update you on what has been happening.
Expo Real and 2020 Tax Plan – the latest tax developments for property investors
From 7 to 9 the international trade fair for real estate and property investors, Expo Real, will take place in Munich. This year a Meijburg delegation will again be present to discuss the latest developments in Dutch tax with international market parties.