Intercompany transactions: Applying the Cost Plus Method

To ensure a smooth tax audit, use of the cost plus method by multinationals and group companies to determine the sales price of a product or service between associated parties needs regular review, writes Marie-Lise Swinne of Tax Consult.

E-Commerce and the Special Scheme for Distance Selling

VAT can get complicated when online goods and services are sold across borders. Mickael Tatayas of Tax Consult in Belgium explains the rules of the EU’s Special Scheme for Distance Selling brought into curb competition between EU countries.