GLOBAL VAT GUIDE 2019 – CROSS-BORDER SUPPLIES OF INTANGIBLE SERVICES, RIGHTS AND DIGITAL CONTENT

On 28th November, DLA Piper published the 4th edition of this guide to various forms of e-commerce and VAT provisions that affect it.  The guide is said to follow recent developments, including important VAT changes concerning e-commerce (coming into effect in 2019 and 2021); essential developments in the EU Mini One Stop Shop procedure; and the relevant current tax regulations in different countries regarding the supply of intangibles.  The previous editions from 2014, 2015 and 2016 are also available online.

https://www.dlapiper.com/en/us/insights/publications/2019/11/global-digital-services-vat-guide

This blog is primarily for my own use, to keep informed and up to date. However, if you would like to say thank you (and perhaps help me get a new, better laptop when I am away…) you can “buy me a coffee” at https://www.buymeacoffee.com/KoIvM842y

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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