The VAT Mini One Stop Shop, which will enter into force on 1 January 2015, is intended to be a simplification measure. However, as this blog illustrates, in certain circumstances, it will actually increase the compliance burden.
This blog explains how the trendy concept of Big Data is used in the context of taxation. There's a general perception that the more data companies reveal, the more difficult it will be for them to shift profits using sophisticated tax planning strategies.
This note outlines some problems in the practical application of the VAT rules that will enter into force on 1 January 2015. One of the biggest challenges for suppliers of electronic services will be to identify the location of their customers.