Report on ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’

Report on ‘Consumption Tax Treatment of Cross

On 14 November 2013, a report entitled ‘Consumption Tax Treatment of Cross-Border Supplies of Services and Intangibles’ was submitted by the Ministry of Finance to a meeting of the International Taxation Discussion Group of the government’s Tax Commission. We have set out in this newsletter the main points indicated in the report.

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Related content

Please note that the proposals in the report are subject to further discussion and change since such proposals entail various challenges, such as operational issues for the tax authorities and administrative burden for domestic business customers and foreign suppliers.

Contents

  1. Current Situation
  2. Change of the Place of Taxation
  3. Compliance Rules - B to C Supplies
  4. Compliance Rules - B to B Supplies

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