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<br /> CROSS BORDER SUPPLIES OF<br /> INTANGIBLE SERVICES, RIGHTS<br /> AND DIGITAL CONTENT<br /> GLOBAL VAT GUIDE<br /> JUNE 2014<br /> CONTENTS<br /> Introduction ....................................................................................................................... 03<br /> OECD VAT Guidelines .................................................................................................... 04<br /> EU VAT changes for B2C E-Commerce Supplies (from 1 January 2015) ............ 05<br /> Tips for minimising VAT risks for cross border supplies......................................... 09<br /> Country summaries: B2B and B2C E-commerce Supplies ...........................................<br /> Australia ................................................................................................................ 10<br /> Brazil ....................................................................................<a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 1" href="http://viewer.zmags.com/publication/2bd8d268?page=1"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 2" href="http://viewer.zmags.com/publication/2bd8d268?page=2"> CONTENTS Introduction ..........................</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 3" href="http://viewer.zmags.com/publication/2bd8d268?page=3"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 4" href="http://viewer.zmags.com/publication/2bd8d268?page=4"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 5" href="http://viewer.zmags.com/publication/2bd8d268?page=5"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 6" href="http://viewer.zmags.com/publication/2bd8d268?page=6"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 7" href="http://viewer.zmags.com/publication/2bd8d268?page=7"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 8" href="http://viewer.zmags.com/publication/2bd8d268?page=8"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 9" href="http://viewer.zmags.com/publication/2bd8d268?page=9"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 10" href="http://viewer.zmags.com/publication/2bd8d268?page=10"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 11" href="http://viewer.zmags.com/publication/2bd8d268?page=11"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 12" href="http://viewer.zmags.com/publication/2bd8d268?page=12"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 13" href="http://viewer.zmags.com/publication/2bd8d268?page=13"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 14" href="http://viewer.zmags.com/publication/2bd8d268?page=14"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 15" href="http://viewer.zmags.com/publication/2bd8d268?page=15"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 16" href="http://viewer.zmags.com/publication/2bd8d268?page=16"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 17" href="http://viewer.zmags.com/publication/2bd8d268?page=17"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 18" href="http://viewer.zmags.com/publication/2bd8d268?page=18"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 19" href="http://viewer.zmags.com/publication/2bd8d268?page=19"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 20" href="http://viewer.zmags.com/publication/2bd8d268?page=20"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 21" href="http://viewer.zmags.com/publication/2bd8d268?page=21"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 22" href="http://viewer.zmags.com/publication/2bd8d268?page=22"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 23" href="http://viewer.zmags.com/publication/2bd8d268?page=23"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 24" href="http://viewer.zmags.com/publication/2bd8d268?page=24"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 25" href="http://viewer.zmags.com/publication/2bd8d268?page=25"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 26" href="http://viewer.zmags.com/publication/2bd8d268?page=26"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 27" href="http://viewer.zmags.com/publication/2bd8d268?page=27"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 28" href="http://viewer.zmags.com/publication/2bd8d268?page=28"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 29" href="http://viewer.zmags.com/publication/2bd8d268?page=29"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - Cross Border Supplies of Intangible Services, Rights and Digital Content - VAT Guide page 30" href="http://viewer.zmags.com/publication/2bd8d268?page=30"> CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG</a> <a title="DLA Piper - 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