US sales and use tax: nexus principle takeaways for European businesses
Michael Bernard of Vertex says adapting to the US’s challenging tax regime relies on an understanding of what is known as the nexus principle
Customs clearance in Poland: the top three risks
Agnieszka Kisielewska of MDDP outlines the most common pitfalls to consider in effective risk management of customs clearance and says a proactive approach will help prevent costly penalties in an evolving environment
A new precedent for VAT apportionment in Sweden
Marie Hedin and Pontus Fornell of KPMG Sweden say a Swedish Supreme Administrative Court ruling reshapes VAT apportionment for mixed-use businesses and increases EU alignment, but subsequent Swedish Tax Agency guidance complicates the picture
Support for Polish flood relief efforts: CIT, PIT, and VAT provisions
Monika Marta Dziedzic and Paweł Wyciślik of MDDP explain several existing and temporary tax measures that are available to Polish businesses and individuals rallying to support the victims of the recent floods
New Dutch transfer tax rules for real estate companies
The application of real estate transfer tax to share acquisitions in real estate companies is set to become more frequent. Luca van Silfhout of DLA Piper Netherlands discusses the changes and suggests a mitigating strategy
Indonesian tax update: additional VAT incentive for transfers of certain property
Hartiadi Budi Santoso and Yoan Putra Muda of GNV Consulting report on a new regulation designed to stimulate Indonesia’s housing sector, and the modernisation of tax services through the Core Tax Administration System
This week in tax: HMRC ‘getting tougher’ with VAT fines
The UK tax agency dished out £153 million in VAT penalties last year; in other news, Bird & Bird and Pérez-Llorca have made strategic tax hires
New Spanish invoicing system requirements: paper billing could still be used (initially)
Fernando Matesanz of Spanish VAT Services explains how the upcoming introduction of the Verifactu system will affect invoicing processes and potentially steer businesses towards adoption of the SII system
E-invoicing: Moving beyond regulatory mandates to drive transformation
Csaba Farkas of TMF Group outlines the practical steps businesses need to follow to take full advantage of the e-invoicing revolution
This month in indirect tax: VAT rates edge up after economic pressures ease
UK government looks to introduce e-invoicing, Grant Thornton hires from the ‘big four’ in Ireland, and more