Global Legal Update (#03 March 2015)

International Tax Update

Roustam R. Vakhitov, Dmitry A. Mikhailenko

The year 2014 broughtmany changes to tax legislationand the tax practicesof many countries.Below we summarize themost important, in our opinion,changes that are relevant to ourreaders, with the emphasis on themost interesting trends and changesin the world of taxation.

European Union

VAT: From 1 January 2015 thenew rules for cross-border VATcharges are being put in force. Thechanges apply to the supply of:

— Telecommunications (SMS /telephone / Internet, etc.);

— Broadcasting (TV and radio);

— Electronic services (softwaredownload, cloud business, onlinegames, certain online educationservices, online payments, etc.)…

 

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