Description
The VAT analysis of supplies related to gaming can get complex, especially where gaming operators are involved in the provision of supplies having different characteristics which may carry a different VAT treatment. Of itself, this places a huge onus on operators to ensure that the nature of services rendered are correctly identified in order to be able to determine the place of supply and the pertinent VAT treatment of the transaction.
In this seminar, we will be analysing gaming transactions and supplies related to gambling with a view to determining the appropriate tax treatment and highlighting any compliance obligations that may arise thereof. Practical examples will be used during the course of the session.
