TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

VAT Changes Affecting Supplies of Broadcasting, Telecommunication and E-Services

Changes to the EU VAT place of supply of services rules for certain supplies of broadcasting, telecommunications and e-services involving business to consumer supplies will take effect on 1 January 2015. Essentially the changes will mean that the place of supply will move from the location of the supplier to the customer’s location. HMRC have published guidance on determining the place of supply and details on this new change.

The EU Commission has also published guidelines for the new rules, see here.