Germany recently amended its VAT rules on what evidence is required to exempt intra-Community supplies. As of July 1 2012, the exemption for intra-Community supplies originating from Germany only applies if the supplier can produce a Gelangenbestätigung, which has been signed by the customer. Martin Morawski and Johan Visser of Baker & McKenzie look at what this means for businesses.
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A global tax framework may not materialise anytime soon, but a common set of principles is becoming increasingly necessary, Rudolf Winkenius also tells ITR
While pillar two can progress without the US, it won’t reach the same heights without American involvement, argues Renáta Bláhová, founding partner of BMB Partners Taxand
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