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With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to private consumers in the EU will be taxable in the Member State of the customer. B2C suppliers will have to charge VAT to their customers at the rate applicable in their customers’ Member State.
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The change to the definition of control in IFRS 10, Consolidated Financial Statements [“IFRS 10”] is expected to have a significant effect on the investment management industry.
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Are you ready for FATCA?
FATCA requires payers of U.S. source income and gross proceeds to withhold 30% on payments to non-U.S. entities that do not comply with the FATCA obligations
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