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Time and Place

11:00 - 13:00 CET.  Amsterdam Board Room or task-force-SIG room on Lifesize: https://call.lifesizecloud.com/call/2573142.

Attendees

Aims

  • To look at some of the challenges we face serving communities outside the core GÉANT membership.
  • To look at solutions that we have in place.
  • To see if we can identify any solutions / partnerships / approaches in the short, medium and long term.

Agenda

TimeItemNotes
11:00 - 11:10Arrive, get connected, fix the camera etc.                                                                                           
11:10 - 11:30Quick round table - where are we running projects that serve communities outside the core membership
11:30 - 12:00What challenges do we face? (see table below)
12:00 - 13:00What solutions exist now / might be possible in the future?

Current Challenges

Issue (I've filled in some examples - feel free to add more before the meeting)Current SolutionFuture Ideas
Not able to charge for events in many countries as we are not VAT registered.  Impacts TRANSITS, TNC and expanding training opportunities.Only run training in certain countries.
The 80 / 20 rule is now pretty well understood in the company and a necessary requirement to support procurement processes for our members, but we don't necessarily understand the priorities for the 20%.Ad hoc  - rely on being told if new ideas are not eligible. 

According to the latest Dutch Tax Authority (DTA) ruling, GLIF is considered an independent organization that is not a separate legal entity (no VAT registration) but has a governance independent from GÉANT. It has two practical implications:

  • GÉANT cannot sign agreements directly with the GLIF Sponsors and GÉANT cannot invoice them either using GÉANT's VAT number. GLIF (as a virtual org) must have an agreement with the sponsors and GLIF should invoice the sponsors, so:
      • due to the lack of VAT registration, GLIF cannot provide a EU VAT number to sponsors. This is problematic for CESNET and PSNC.
      • due to the lack of legal entity, GLIF cannot full out the W8 BEN E form required by US public law. This is problematic for Indiana Uni and FIU.
  • On the other hand, GLIF must pay 21% Dutch VAT to GÉANT for providing the Secretariat services. This VAT cannot be reimbursed - there is a "VAT leakage" in the system - that is a pure loss.

There is a GLIF branded Sponsorship Agreement for those EU sponsors who need it.

CESNET and PSNC presumably loose their VAT (reverse-charged but cannot be reimbursed due to lack of EU VAT number provided by GLIF)

GLIF Sponsors all together loose the 21% Dutch VAT that GLIF pays to GÉANT for the Secretariat service.

I have no idea how particular US organizations can sponsor GLIF without a W8 BEN E form?

We all know that the DTA ruling in fundamentally wrong. Something that Bert negotiated in the past. GLIF should be positioned as project, and not as an independent organization.

GÉANT must challenge the current DTA ruling about GLIF. There was a promise from finance that we'll consult with EY on this. TBC?







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