In the Danske Bank ruling, the CJEU confirmed that where a branch or head office is in a VAT group, the head office should be considered as a separate taxable person from its branch such that transactions between the head office and branch should be recognized for VAT purposes. Reason being, the head office was a member of a VAT group in one member state while the branch was situated in another member state, and the effects of VAT grouping should only apply on a territorial basis.
What you need to think about as an employer
A quick overview of how Digital Assets are to be regulated and taxed in Thailand.
The unplanned consequences of CRS and how this will impact the financial services sector as well as families.
The final session of our 2017 Financial Services Industry Tax Briefing Series, focused on Tax Audits and Disputes.