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Tax
The digital economy and the OECD's proposal to address current business models: radical change?
On 9 October 2019, the OECD opened a public consultation on the proposal for a unified approach to reform nexus
Tax
Schedule 23 bulk data-gathering powers: policing the gig economy
In an article first published in Tax Journal, Ian Hyde and Matthew Greene discuss HMRC’s data-gathering powers that provide an
Tax
Harmonization and simplification of certain VAT rules applicable to intracommunity supplies of goods, applicable as of 1 January 2020. Council Directive (EU) 2018/1910
Council Directive (EU) 2018/1910 amends Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the Value Added
