1 May 2015

Following the introduction of a consumer-based place of supply rule for B2C supplies of digital services in the EU, from 1 January 2015, the OECD is asking for comments by 20 February 2015 on its discussion draft for the place of taxation for B2C supplies of services and intangibles more generally.
 
The discussion draft proposes that services should be taxed where performed if they are usually consumed at the place where they are physically performed and the supplier and consumer are both present. All other services would be taxed according to the consumer’s usual place of residence, like EU digital services.