Jersey Belatedly Provides Equal Tax Rights To Married Women

Posted on February 13th, by Global Tax Weekly in Individual Taxation. No Comments

Married women will soon be able to discuss their tax affairs with the Jersey tax authority, without their husband’s permission, following Parliamentary approval of an update to Jersey’s tax rules.

On February 4, lawmakers approved the proposed change by 40 votes to two, with two abstentions.

Under the current rules, married women are prevented from discussing their tax affairs with Revenue Jersey without their husband’s permission, with married women only permitted to file their own tax return if they have opted for a separate assessment.

Dragging things kicking and screaming into the modern era, from January 1, 2021, both spouses and civil partners will be able to contact Revenue Jersey to discuss the couple’s tax affairs and update their tax information.

The changes will mean that in 2022 (for the 2021 tax year of assessment), the couple will still receive a joint tax return, … Read More »


Many EU Member States Fail To Implement VAT Fixes

Posted on February 10th, by Global Tax Weekly in Sales Tax. No Comments

Infringement proceedings have been launched against 14 EU member states for failing to implement the so-called value-added tax quick fixes.

The VAT quick fixes were included in Council Directive (EU) 2018/1910 of December 4, 2018. They are intended to simplify VAT compliance for businesses and strengthen and harmonize existing EU rules ahead of the introduction of more comprehensive reforms to EU VAT law scheduled for 2021.

The four short-term measures provide:

That the VAT identification number of the customer, allocated by a member state other than that in which dispatch or transport of the goods began, should constitute an additional substantive condition for the application of the exemption in respect of an intra-Community supply of goods.
For more uniform rules when determining the VAT treatment of chain transactions, including triangular transactions, clarifying in particular which party should benefit from zero-rated treatment;
New VAT rules for … Read More »


France Delays Digital Taxes

Posted on January 30th, by Global Tax Weekly in E-commerce. No Comments

France will suspend digital tax payments for 2020 to prevent the imposition of tariffs on certain French imports into the United States.

The French DST is a three percent tax on the revenue of digital companies providing advertising services, selling user data for advertising purposes, or performing intermediation services. Companies with global revenues of EUR750m (USD838m) or more and French sales of at least EUR25m are required to pay the tax.

The US argues that the tax unfairly discriminates against American companies and is currently considering proposals to impose retaliatory tariffs of up to 100 percent on around USD2.4bn worth of French products.

However, according to various media reports, following discussions between French Finance Minister Bruno Le Maire and US Treasury Secretary Steven Mnuchin against the backdrop of the World Economic Forum in Switzerland, France has agreed not to collect digital tax payments … Read More »





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Jersey Belatedly Provides Equal Tax Rights To Married Women

Married women will soon be able to discuss their tax affairs with the Jersey tax authority, without their husband’s permission, following Parliamentary approval of...

Many EU Member States Fail To Implement VAT Fixes

Infringement proceedings have been launched against 14 EU member states for failing to implement the so-called value-added tax quick fixes.

The VAT quick fixes were...

France Delays Digital Taxes

France will suspend digital tax payments for 2020 to prevent the imposition of tariffs on certain French imports into the United States.

The French DST...