17/01/2024
Featured articles
European Union: VAT in the Digital Age: Status of the proposal one year on
The Economic and Financial Affairs Council has reported on progress made by the European Commission and EU member states on the VAT in the Digital Age proposal published a year ago. We take stock of how the proposed package has evolved.
Egypt: Guidelines on VAT reverse charge for imported services
The Egyptian Tax Authority has released guidelines on the implementation of the VAT reverse charge mechanism for imported services. The key points relate to mandatory VAT registration and penalties for non-compliance.
Ghana: Challenges of the digital economy
This article provides an overview of the emergence of the digital economy, the global response to its taxation, and suggested approaches for Ghana to adopt a comprehensive policy for the taxation of the digital economy.
Luxembourg: A director is not a taxable person
The Court of Justice of the European Union has ruled that a natural person acting as a director of a commercial company is not a taxable person for VAT. This decision may have an impact on directors and companies in Luxembourg.
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