Code of practice

Abstract: "This Code of Practice together with the Articles of Association represents the obligations of an International VAT Association member to act with integrity, professionalism and discipline in all matters.

 A member’s professional conduct should place his obligations under the law, their position as a member of the International VAT Association and the good standing of the profession above the interests of his clients, or of his own self interest.

 The International VAT Association does not accept any responsibility for any loss or damage suffered by any person in consequence of them acting as a result of anything contained or omitted from this publication...."

 

Download the document as PDF or read the online version.

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News from the Board

Meeting with the French Tax Authorities

Representatives of the Board of the Association, Stephen Dale, Emmanuel Cottessat and Cyrille Konter, met with the DINR, the Non-Resident Unit of the French tax authorities in charge of EU companies not established in France but registered for VAT purposes in France.

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News from IVA members

USA - Online sellers are liable to local sales taxes in the USA

On 21 June 2018 the US Supreme Court ruled that out-of-state retailers must charge and remit sales tax, even if they do not have a physical nexus in the customer’s US State. It thereby confirmed the economic nexus legislation introduced by South Dakota. Furthermore, the court’s decision effectively overturns contrary earlier rulings. Other US States will follow South Dakota’s example. US and non-US online sellers with customers in the US must now check whether they are affected.

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News from EC

News from Accountancy Europe - July 2018

The ECON Committee has voted on its non-binding opinion on the Commission proposal for better VAT administrative cooperation, including provisions concerning the certified taxable person (CTP). The file is led by the MEP Roberts Zile (ECR/LAT)...

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.