Switzerland: The “place to be” for the online tour operators
In recent years we have witnessed relocation of a considerable number of tour operators (e.g. tourist and travel agencies) to Switzerland. There were various business reasons for these undertakings...
View ArticleEU: Travel agents can apply TOMS to all their travel sales
The special VAT regime (taxation of the margin) that applies to travel agents and to tour operators (incl. of on-line travel agencies) – the TOMS – has just recently been commented on in detail in...
View ArticleEU: Travel agents can apply TOMS to all their travel sales
The special VAT regime (taxation of the margin) that applies to travel agents and to tour operators (incl. of on-line travel agencies) – the TOMS – has just recently been commented on in detail in...
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