Australian businesses supplying electronic, telecoms and broadcasting services need to be aware of changes to EU VAT rules
Australian e-commerce businesses that supply services to European customers need to be aware of important ‘value-added tax’ (VAT) changes that will apply across the European Union (EU) from 1 January 2015.
These changes will apply in relation to the following services (collectively referred to as ‘e-commerce services’), to the extent the services are supplied to a non-VAT registered consumer: telecommunication services; television and radio broadcasting services; and electronically supplied services (including software subscription services, such as for games, music and other content).
While VAT is similar to the ‘goods and services tax’ (GST) that applies in Australia, the above services are taxed differently in the EU as compared with Australia…
Click on the link below to read the rest of the DLA Piper briefing.
News from DLA Piper
News from The Lawyer
Briefings from DLA Piper
Be Global is DLA Piper’s snapshot of key global employment law developments designed to help you identify legal hotspots across your global operations.
The US Department of Treasury’s Office of Foreign Assets Control has issued additional sanctions targeting certain Russian banks, energy and defence companies.
Analysis from The Lawyer
Shearman & Sterling is making its presence felt in the City, squaring up to magic circle firms and looking to muscle in on key relationships. Private equity house Bridgepoint is one outfit that has had its head turned by the US firm.
A new breed of lawyer is smoothing the path for companies entering emerging or unstable jurisdictions