Tax & Accounting Blog

ECJ Judgment in case C-494/12 on the interpretation of “Supply of Goods”

ECJ Judgment in case C-494/12 on the interpretation of “Supply of Goods”

On 5 November 2012 the First-tier Tribunal (Tax Chamber) of the United Kingdom had requested a preliminary ruling from the Court of Justice of the European Union (ECJ) in case Dixons Retail Plc v Commissioners for Her Majesty’s Revenue and Customs (Case C-494/12) referring VAT questions related to the definition of “supply of goods” and … Read More

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IRS Releases Draft of Instructions for Form 1042 for 2014

On November 6, the IRS has released a draft of the new Instructions for Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, for 2014. As the draft of the form itself, issued earlier this year without any instructions, showed, the IRS is making substantial changes in Form 1042 and expanding … Read More