European VAT for Cloud Computing, Software, Apps, and Other Digital Products and Services: Mastering 2015 Rules
Recording of a 110-minute CPE webinar with Q&A
This course will update corporate tax professionals on the latest developments in value added tax (VAT) laws for companies that sell digital products and services to customers in the European Union (EU), and companies that purchase from EU-based business locations. The panel will offer approaches for adjusting tax compliance and modifying sales contract terms to minimize the tax impact.
- Background and recent updates
- Difference in VAT treatment for EU and non-EU suppliers
- 2015 change to allocation of VAT by customer location
- Updates to rates and rules
- VAT treatment of various categories of electronic goods
- Goods vs. services
- Electronic media, books, games, etc.
- Cloud computing business models
- SaaS, PaaS and IaaS
- Software delivered electronically
- Structuring sales with VAT impact in mind
- Leases, rents and licenses vs. sales
- Sales to businesses, sales to consumers
- Considerations for purchasers
- Crafting sales agreements
Our panel will review these and other key issues:
- How will the changes to VAT allocation rules effective in 2015 affect cloud computing transactions and other “electronially supplied services”?
- How are various cloud computing models treated under European VAT, including software as a service (SaaS), platform as a service (PaaS), and infrastructure as a service (IaaS)?
- What filing obligations are necessary under VAT for out-of-jurisdiction companies?
- What changes to sales contracts and business arrangements can minimize VAT?
President and CEO
Euro VAT Refund
Ms. Eriksson's consulting clients on VAT matters include Fortune 500 companies, the U.S. Commerce Department,... | Read More
Ms. Eriksson's consulting clients on VAT matters include Fortune 500 companies, the U.S. Commerce Department, Revenue Canada agency, and European embassies and trade offices in the U.S.Close