Currently, corporate groups in Poland can only jointly account for Corporate Income Tax. They do not have a common VAT settlement, which is a European standard – the so-called “VAT groups”. This gap makes Poland a less competitive destination for investments than...
In Switzerland, the increased ageing of population is stressing the public pension system, in constant need of additional funding. To address the issue, a referendum was held last 25 September to decide on an increase in the VAT rates. By a majority of 55.07%, people...
In September, the European Commission published a draft proposal for a directive on Artificial Intelligence (AI) liability, which will supplement the Artificial Intelligence (AI) Act currently under negotiation. In a representative poll in 2020 (European...
HMRC has released new guidelines for businesses outlining the key steps for switching to the Customs Declaration Service (CDS). The CDS will permanently replace the Customs Handling of Import and Export Freight (CHIEF). The CDS is a more modern IT platform in line...
From September 2022, HMRC has changed the way its online compliance check team carries out e-commerce VAT assessments. Rather than requesting sales information from merchants as in the past, HMRC will now receive data directly from marketplaces (for instance, Amazon)...
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