IFRS Insights into IFRS 3 - Recognition principle
Welcome to our quarterly indirect tax update. In this edition, our team discuss:
- Significant changes to the EU VAT rules for e-commerce transactions are coming into effect 1 July 2021;
- VAT treatment of medical services provided by locum doctors; and
- New Automated Import System (AIS) with effect from November 2020.
If you have any queries in relation to indirect taxes, please contact any member of our team.