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CROSS BORDER SUPPLIES OF
INTANGIBLE SERVICES, RIGHTS
AND DIGITAL CONTENT
GLOBAL VAT GUIDE
JUNE 2014
CONTENTS
Introduction ....................................................................................................................... 03
OECD VAT Guidelines .................................................................................................... 04
EU VAT changes for B2C E-Commerce Supplies (from 1 January 2015) ............ 05
Tips for minimising VAT risks for cross border supplies......................................... 09
Country summaries: B2B and B2C E-commerce Supplies ...........................................
Australia ................................................................................................................ 10
Brazil ....................................................................................
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CONTENTS Introduction ..........................
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
CROSS BORDER SUPPLIES OF INTANGIBLE SERVICES, RIG
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