Benjamin Fernandez Ovalle

Benjamin Fernandez Ovalle

Benjamin joined Thomson Reuters in January 2016. He received his law degree from Pontificia Universidad Católica de Chile in 2007, and he holds an LLM in International Tax Law granted by Queen Mary, University of London and an MSc in International Business granted by Birkbeck, University of London. Previous to joining Thomson Reuters Benjamin worked for 5 years as a tax advisor for EY Chile focusing mainly in VAT and Corporate Tax, advising local and international clients in issues arising from different local and cross border transactions

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EU and the Possible Application of a Generalised Reverse Charge Mechanism

The European Commission has recently adopted a proposal for a Council Directive which aims to amend the VAT Directive, introducing on temporary basis a generalised reverse charge mechanism (GRCM) for the supply of goods and services above a certain threshold. The adoption of this measure is important for the Commission, as large amounts of … Read More

EU and Possible Reduced VAT Rate for Digital Publications

Few days ago the European Commission launched a consultation process regarding the VAT treatment of electronic publications in Europe, as currently the VAT rates for printed and digital publications differs at European level. The findings of this process will be taken into consideration by the Commission in order to propose possible reforms in this … Read More

Greek Parliament Approves VAT Changes

Late last Sunday night the Greek Parliament approved a new Bill aimed to comply with fiscal targets agreed with its creditors. On negotiations held last month Greece and the representatives of the institutional creditors (European Commission, European Central Bank, International Monetary Fund and European Stability Mechanism) agreed on different measures worth 2.7 billion … Read More