place of supply

TEI Comments on Changes to EU VAT Place of Supply Rules

On June 5, 2014, TEI submitted a letter to the European Commission recommending areas where additional guidance would help businesses and tax authorities implement recent amendments to Implementing Regulation (EU) No 282/2011. The new rules for determining the place of supply for VAT purposes within the EU for sales of services connected with immovable property will take effect on January 1, 2017.

TEI Comments on Updated Canadian GST/HST Place of Supply Rules

On December 7, 2012, TEI submitted a letter to the Canada Revenue Agency commending CRA for its efforts to modernize the GST/HST place of supply rules, and suggesting a number of clarifications to the CRA's draft Technical Information Bulletin that would make the document as useful, clear, and comprehensive as possible.