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(October 1, 2014)
New EU VAT rules in respect of supplies of Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) will come into effect from January 1, 2015. To simplify obligations of suppliers of TBE services a new special scheme known as the Mini One Stop Shop (MOSS) will also come into operation on January 1, 2015.
Read more: Netherlands – (VAT) Registration for the Mini One Stop Shop (MOSS) is open
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(October 1, 2014)
On October 1, 2014 the OECD has issued a revised calendar for stakeholder’s consultation regarding the 2015 BEPS outputs.
Read more: BEPS 2015 outputs: OECD issues revised calendar for stakeholder’s consultation
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(October 1, 2014)
On October 1, 2014 the European Commission issued a press release in which it announces that it has extended the scope of its ongoing in-depth investigation into Gibraltar corporate tax regime to include tax rulings practice.
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(October 1, 2014)
On September 30, 2014 the Belgian government announced that the Belgian registration module of the Mini One Stop Shop (MOSS) is available as of October 1, 2014.
Read more: Belgium – (VAT) Registration module of Mini One Stop Shop (MOSS) is available
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(October 1, 2014)
According to the overview of Double Taxation Agreements as available on the website of the Polish Ministry of Finance the following Agreements with Guernsey entered into force on October 1, 2014:
Read more: Poland – Agreements with Guernsey enter into force on October 1, 2014
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