EU VAT solution for micro e-businesses?

I find it supremely fascinating how citizens in certain EU countries eagerly raise their voices against unreasonable EU legislation. In this specific case I am referring to micro e-businesses that have been hit by the [...]

By | 4 May 2015|alerts|0 Comments

Potpourri of e-commerce tax updates: Australia, Japan, Israel, Turkey, India, EU

April turned out to be a super busy month. We got swamped by many interesting news on the e-commerce tax developments. For your convenience I am stating the most interesting below together with my impressions [...]

By | 27 April 2015|alerts|0 Comments

World of the digital e-commerce taxation

This article is meant as summary overview of all jurisdictions that have implemented or are known to plan implementation of consumption taxes on supply of e-services by foreign suppliers to local consumers. Let me elaborate [...]

By | 2 April 2015|editorials|4 Comments

VAT taxation of the digital e-commerce in Albania

Albania has introduced changes to its VAT system effective as of 1 January 2015 (with VAT Regulation published end of January). Apparently “the new law is aimed at aligning the Albanian domestic law with European [...]

By | 1 April 2015|editorials|0 Comments

Kenya’s VAT taxation of the digital e-commerce

Kenya has introduced VAT on digital e-commerce in 2013. Kenya’s VAT Act 2013 has been published in August 2013 and became effective 2 September 2013. Any supply of e-services, broadcasting and telecommunication services made by [...]

By | 25 March 2015|editorials|0 Comments

Malaysia will implement Goods and Service Tax on 1 April 2015

Malaysia is about to implement Goods and Service Tax (GST is a tax similar to VAT) on 1 April 2015 - i.e. in less than two weeks. The fact that Malaysia is changing its consumption [...]

By | 19 March 2015|alerts|4 Comments

Ghana’s VAT taxation of e-commerce and telecom services

Ghana has introduced VAT taxation of e-services some time ago (I was unfortunately unable to determine since when exactly) – this just seems to have been overlooked by almost everyone outside of Ghana. This is [...]

By | 18 March 2015|editorials|0 Comments

Taxation of e-services in Iceland

Iceland has introduced VAT taxation of foreign suppliers of e-service (otherwise also referred to as digital services, digital products, electronically supplied services, or electronic services) with 1 November 2011. Unfortunately, due to all relevant tax [...]

By | 13 March 2015|editorials|0 Comments