Real change - on its way!

Article by Maric Glaser, Chairman, CIOT Indirect Taxes sub-committee, and Susan Knight, both of the Tax Knowledge Management Department of PricewaterhouseCoopers. This article appeared in the December 2003 issue of Tax Adviser. KEY POINTS

• There has been very little real change to the EC sixth VAT directive until now, but the rate of change looks set to increase in the near future
  
• Likely changes include a change in the place of supply rules in respect of services and changes to the tour operator margins scheme
  
• There is a greater commitment at both EU level and member state levels to bring up to date the ageing and leaky set of VAT legislation
  

To download the article in Adobe (pdf) format, please click on the link below.

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December 2003 by Maric Glaser