The third edition of Evolve -Tax News for 2019 is here! This month we cover major tax related topics including the relevance of group tax relief for Mauritius and how the explosion in online sales impacts VAT measures. We also analyse the Paris Court of Appeal ruling on the Permanent Establishment of Google Ireland Limited (GIL) in France. Finally, we catch up with tax updates from around the world.This is a must read!
The relevance of Group tax relief for Mauritius
Group tax is an important and useful relief for groups of companies. We illustrate why expanding the current form of Group tax relief in Mauritius would be a step in a positive direction towards taxing the economic element of any group.
Online sales and VAT incidence- OECD proposed measures
E-commerce is booming and projected to grow further in the coming years. This entails real benefits in terms of accessing millions of online consumers. The growth also means that VAT collection needs to adapt to keep abreast with all the changes.
Paris Court of Appeal rules that Google Ireland Limited (GIL) did not have a "permanent establishment" in France
We analyse the Paris Court case that has agreed with an earlier ruling that favoured Google Ireland Limited (GIL) confirming that Google France SARL (GFS) does not represent its Permanent Establishment in France.