In a recently published decision, Germany's Federal Supreme Finance Court found that a U.S. based company operating an online dating platform is subject to value added tax (VAT) in Germany. As part of the service the company provides, members are charged a fee for access to upload their own information and to search and contact other members. Such access to a database is considered an electronically supplied service, which under German law is subject to VAT if it is the primary business of the company. In an attempt to escape the VAT obligation, the U.S. argued that its primary business...