Indirect Tax News December 2016

20 december 2016

SWITZERLAND - Changes to Swiss VAT Law – 30,000 foreign businesses will have to register for VAT in Switzerland
EDITOR’S LETTER
ARGENTINA - Tax amnesty and VAT deferrals
COLOMBIA - VAT and sales tax reform 2017
DENMARK - Member of VAT group regime and use of VAT number
FRANCE - Election for the VAT reverse-charge mechanism on importations of goods
GERMANY - Is the place of destination required to prove an intra-Community supply?
HUNGARY - New electronic cash register and electronic data supply obligations
IRELAND - Irish Finance Bill 2016
ITALY - The uncertainty of the Supreme Court on VAT representatives
LATVIA - Domestic reverse-charge VAT mechanism for precious metals
MACEDONIA - Macedonia's Value Added Tax
THE NETHERLANDS - A building plan for the VAT qualification of construction sites
PHILIPPINES - Adherence to the Destination Principle and the Cross Border Doctrine
ROMANIA - Fixed establishment for VAT purposes
SINGAPORE - Foreign companies supplying goods in Singapore
SLOVAKIA - Compensation for unpaid input VAT deduction due to a VAT audit
SPAIN - The submission of the annual summary VAT return does not re-set the statute of limitation
UNITED KINGDOM Distance selling – alternate delivery arrangements 13

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