ECJ: Advocate General issues an opinion on the VAT exemption for educational services
Details of the opinion of the Advocate General of the European Court of Justice (ECJ) in respect of questions on VAT and education services are now available. The opinion was given in relation questions referred to the ECJ in relation to a case
See MoreAgenda for the WTO Public Forum in Geneva
The WTO Public Form is to be held in Geneva on 1 to 3 October 2013. The theme of the Public Forum is to be expanding trade through innovation and the digital economy. It is well recognized that innovation is a major driver of economic growth and
See MoreOECD releases white paper on transfer pricing documentation
In its action plan for combating base erosion and profit shifting the OECD made a commitment to developing recommendations on transfer pricing documentation rules. The aim would be to increase the level of transparency of transfer pricing
See MoreWCO issues advisory opinion in respect of imports of goods incorporating a trademark
The Technical Committee on Customs Valuation of the World Customs Organization (WCO) has approved a revised “advisory opinion” on the Valuation Agreement in relation to trademark royalties. An advisory opinion of the WCO is not binding on its
See MoreWTO: 2013 World Trade Report
The World Trade Report for 2013 issued by the World Trade Organization (WTO) emphasizes that the development of world trade will be determined by a number of economic policies and social trends including shifts in patterns of production and
See MoreWTO: Global Review of Aid for Trade
The fourth global review of Aid for Trade was held between 8 and 10 July 2013. The closing remarks by the Director General reminded the participants that the main targets of the program are to bring down trading costs while adding value to the trade
See MoreECJ rules on relevance of contractual terms in VAT supply
The European Court of Justice (ECJ) has reached a decision in the case of HMRC v Paul Newey t/a Ocean Finance (C-653/11). This case concerned the relevance of contractual terms to the identification of the supplier and recipient of services for the
See MoreECJ: Advocate General issues opinion on VAT and educational services
A question was referred to the ECJ by the Supreme Court of Poland in respect of VAT on educational services. The Advocate General has now issued an opinion on the case, which is however not binding on the ECJ which will issue its decision at a later
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