OrbitaxIreland Issues Regulations for Implementation of EU VAT Rules for Telecommunications, Broadcasts and E-Services
|Approved Changes|Ireland
On 25 July, the European Union (Value-Added Tax) Regulations 2014 issued by Ireland's Ministry of Finance were published. The regulations transpose into Irish law, Article 5 of Council Directive 2008/8/EC, which includes new rules on the place of supply of telecommunications, broadcasting and electronically services to non-taxable persons, and the related special schemes for businesses making s…
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