Resource Archives: Jennifer Mace

Posted by: Jennifer Mace · Jul 22, 2021

The European Union’s Value Added Tax (VAT) has undergone a change as of July 1, 2021. Originally intended to go into effect on January 1, 2021. The new rules were postponed until this month as a result of the COVID-19 pandemic.

If your business is in e-commerce and operates globally, we strongly recommend examining these changes and ensuring systems are put in place for compliance. The updates are expected to significantly alter the way VAT operates, specifically in how Business-to-Consumer (B2C) e-commerce activities work in the EU.

Our fellow Leading Edge Alliance (LEA) firm, RBK, has written an excellent article that dives more into the details.

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Posted by: Jennifer Mace · Dan Cassidy · Feb 27, 2018

by Ronan McGivern, Jennifer Mace, and Dan Cassidy

In this article, we focus on the challenges that ecommerce poses for VAT. We will consider some inherent deficiencies in the existing EU VAT system, focusing on e-commerce, and look at the steps being taken by the EU to address these limitations in the current VAT legislation. Continue reading.

Ronan McGivern is a fellow of Chartered Accountants Ireland, an AITI chartered tax adviser, and a partner in the tax department of RBK in Dublin. Jennifer Mace and Dan Cassidy are certified public accountants and principals in the tax department of Clark Nuber PS and based in Seattle.

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Posted by: Jennifer Mace · Dan Cassidy · Jan 8, 2018

by Ronan McGivern, Jennifer Mace, and Dan Cassidy

In this article, the authors provide a primer on the operation of the VAT in the European Union, devoting particular attention to the distinction between supplies of goods and supplies of services as well as the role of the place of supply rules in determining if VAT is due, where VAT is due, and which party owes VAT.

“Beyond the everyday world . . . lies the world of VAT, a kind of fiscal theme park in which factual and legal realities are suspended or inverted . . . . a complex universe [in which] relatively uncomplicated solutions are a snare and a delusion.”

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Posted by: Jennifer Mace · Dan Cassidy · May 20, 2016

It’s a confusing time for those advising U.K. clients with interests in U.S. limited liability companies. The key question of the moment is whether a U.S. LLC is to be treated as a corporation or transparent for U.K. tax purposes. The answer is of crucial importance, since it will determine how, where, and at what rate profits are taxed, whether losses can be used, and whether a range of reliefs are available. Read the entire article here.

 Originally published by Tax Notes International, April 25, 2016

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Posted by: Jennifer Mace · Dan Cassidy · Jun 23, 2011

Originally published in the Puget Sound Business Journal in 2011, this article authored by Clark Nuber professionals offers critical issues to consider if your company decides to do business internationally.

Whether seeking revenue growth or cost reduction, or to attract the best and brightest, Washington’s small and medium-sized businesses are increasingly looking to global markets. Click here to read the entire article.

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Posted by: Jennifer Mace · Sep 11, 2010

This chapter, written in 2010 for the Washington State Department of Commerce and the Washington State Bar Association’s Doing Business in Washington State – A Guide for Foreign Business and Investment, summarizes some of the key tax considerations for a foreign national’s move to the United States.

A resident alien, as determined by meeting one of the tests mentioned below, is taxed much the same as a U.S. citizen. As with a U.S. citizen, a resident alien is subject to worldwide taxation on items of gross income. Click here to read the entire article.

 

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Posted by: Jennifer Mace · May 11, 2010

Originally published as a Bar Bulletin on the King County Bar Association web site in 2010, this article discusses the tax implications of sending a foreign national to work in the United States.

With the increasing globalization of companies, it is advantageous for companies to understand the tax implications of sending a foreign national to work in the United States. The term foreign national is used to describe individuals who are non-U.S. citizens – also referred to as aliens. Click here to read the entire article.

 

 

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