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With our previous VAT newsletter, we provided an insight into the main aspects of the VAT information obligations of Payment service providers (PSPs) that have been introduced by the EU Council Directive (EU) 2020/284 (“EU Payment Services Directive") and will be applicable as from 1st January...
Strong global economic activity in the past 18 months resulted in a surge in demand for BDO’s global services, across most business lines and industries. BDO’s investments in key talent, services and technology, provided the foundation to grow, develop our people and deliver sustainable client...
On 31 March 2022, the Luxembourg Higher Administrative Court confirmed the judgement of the Luxembourg Lower Administrative Court dated 11 May 2021, which ruled that capital contributions made into a Luxembourg company without issuance of shares (also known as “115 account contributions”) are not...
EU Finance Ministers (ECOFIN) formally adopted yesterday the new VAT rates Directive which aims at modernising the almost thirty years old previous rules and aligning them with common EU priorities such as fighting climate change, supporting digitalisation and protecting public health. The...