Cash pooling arrangements are principally commercial arrangements with a third party bank and not to be entered into for tax reasons. There is however guidance on the transfer pricing.

The recently broaden interpretation of 'fixed establishment' may definitely create challenging difficulties in complying with VAT rules.

Determining the difference between movable and immovable goods or property is often a complex task in the area of VAT.

An increasing number of companies are seeking to do business internationally. While this opens up many opportunities, there are also challenges.