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International VAT Monitor
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Issue No. 2 - 2017 of the International VAT Monitor is now available online.

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Number 2 - 2017 contains the following:

Never a Dull Moment

Han Kogels and Mariken van Hilten
How the Sharing Economy Is Challenging the EU VAT System
Ivo Grlica
Sharing online platforms (Airbnb, Uber, BlaBlaCar, etc.) disrupt the way business has traditionally been done and pose new challenges both to established industries as well as to regulators. In this article, the author explains the main characteristics of the sharing economy business models and outlines the general legal and tax challenges that they raise, before focusing in more detail on specific VAT issues of sharing platforms with a view to providing some guidance on how they can best be addressed.
EU VAT Proposals to Stimulate Electronic Commerce and Digital Publishing
Aleksandra Bal
On 1 December 2016, the European Commission presented several proposals to simplify the VAT rules for cross-border electronic commerce. The proposed changes include the extension of the MOSS; simplification of the VAT rules for small businesses; abolition of the exemption for low-value consignments; and the allowance of equal VAT rates for printed and digital publications. In this article, the author discusses and provides an analysis of all those proposed changes.
European Commission’s New Package of Proposals on E-Commerce: A Critical Assessment
Marie Lamensch
It is with great enthusiasm that the European Commission released a new package of proposals towards a modernization of VAT for e-commerce. The European Commission announced nothing less than astronomical revenue for the Member States and a major drop in compliance and administrative costs. Against this background, the author in this article proposes a systematic analysis of the new proposals and concludes that the reality might be much different from the “success story” being told by the European Commission.
China’s VAT Reform: Experiences and Lessons Learned
Shirley (Yinghua) Shen and
Richard Krever
While China’s VAT was formally enacted in 1994, there have been a number of steps in the country’s adoption of a true VAT, with the goal finally being achieved in 2016 when supplies of services were shifted from a separate turnover tax into the VAT system. In this article, the authors explain the main aspects of the VAT reform and compare them with a model VAT.
Fixed Establishment, Intra-Community Supplies and Liability to Taxation
Maurizio Bancalari
On 27 October 2015, the Italian tax authorities issued a ruling replying to a question submitted by a German corporation with regard to the concept of fixed establishment. The Italian tax authorities have not missed the opportunity to align themselves with the guidance provided by the VAT Committee.
Overview of General Turnover Taxes and Tax Rates
Fabiola Annacondia
Almost all countries levy a general turnover tax, i.e. a tax on essentially all goods and services supplied by manufacturers, traders and service providers. Those turnover taxes are mostly levied under a VAT type of tax system and, in a decreasing number of cases, as a multi or single-stage (retail) sales tax. This annex presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2017.
Reports from: Argentina, Armenia, Australia, Bahrain, Belarus, Belgium, Chad, Chile, China (People’s Rep.), Colombia, Czech Republic, Dominican Republic, Estonia, European Union, Finland, France, Georgia, Germany, Ghana, Gibraltar, Greece, Guinea, Guyana, Isle of Man, Italy, Kazakhstan, Luxembourg, Malaysia, Moldova, Myanmar, Netherlands, New Caledonia, Norway, Panama, Philippines, Poland, Romania, Rwanda, Saudi Arabia, Serbia, Singapore, Slovak Republic, South Africa, South Sudan, Spain, Switzerland, Tajikistan, Turkey, Turkmenistan, Ukraine, United Kingdom, United States and Uzbekistan.
Case notes from: Australia, Belgium, Brazil, United Kingdom and United States.
Judgments in cases: C-344/15, C-471/15, C-592/15 and C-21/16; Opinions in cases: C-326/15, C-605/15, C-26/16, C-36/16 and C-38/16; Preliminary rulings in cases: C-499/16, C-500/16, C-533/16, C-534/16, C-544/16, C-549/16 and C-552/16; and Removal of case: C-238/16.