When a company makes both taxable and non-taxable transactions, is subject to the so-called proportional deduction of the VAT, whereby the company can only deduct the VAT attributable to taxable transactions. In case of the acquisition of fixed assets, entrepreneurs must adjust the initial VAT deducted during several years following the acquisition of an asset, […]

VAT compliance can be a complex issue for online sellers, like Amazon sellers using the Forwarded by Amazon (“FbA”) arrangement. Cross border transactions trigger many complex VAT issues and oblige sellers to be aware of the VAT rules of different countries. Having said that, it is important to note that the basic rules are quite […]

A stock option gives the holder the right to purchase a predetermined number of shares of a company, at a fixed price (the strike price), on or before a fixed date (the expiration date). To be given this right, the holder must normally pay something (the premium). However, when the stock options are given to […]