In the morning session of the AGN International conference in Malaga on 27th September 2019 we had to opportunity to learn more about tax issues in relation to cross-border employment. This was an excellent chance to work in groups on case studies to highlight the fundamental income tax and social security principles. These particular issues come up time and again in practice as individuals seek to enhanced career opportunities by taking secondments abroad.
Being part of an international association of accountants enables us to confidently refer our clients to our partners to ensure that they receive the correct local advice.
The afternoon session focused on the VAT implications for those trading on Amazon. Again this is a growing area with many businesses deciding to sell via the Amazon platform, indeed Amazon shipped over 5 billion items worldwide in 2017. We discussed the VAT registration and reporting requirements for traders who use the fulfilment centres in Europe. As advisors we need to be aware of both the tax issues and types of trading models offered so that we can properly advise our clients who trade on this type of platform.
Our partner AGN firms can therefore assist our clients in registering and filing VAT returns in the countries the goods are sold.
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Corporate tax 