BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
In this edition:
- Bahrain: Digital Stamps Scheme for cigarettes sold in local market
- Belgium: New rules apply to the direct attribution method for VAT deduction
- Canada: Does sales tax apply to online gaming?
- European Union:
- CJEU strictly interprets invoicing requirements for application of simplified triangular transaction rule
- Significant changes coming in the “VAT in the Digital Age” package, including real-time digital reporting
- India: Government engaging in multi-pronged drive to boost export industry
- Indonesia: VAT exemption for mining and drilling activities clarified
- International:
- Indirect tax bytes
- VAT/GST changes for 2023
- Netherlds: Legislative proposal released on new VAT recordkeeping and reporting obligations
- New Zealand: New reporting and GST liability proposed for the gig and sharing economy
- Norway: General VAT liability introduced on cross-border B2C supplies of non-electronic services
- Oman: Lessons learned from the first year of VAT
- Singapore: Carbon credits now not subject to GST
- Slovakia: Changes to VAT Act reduce administrative burdens and VAT rate on certain supplies
- Spain: Changes made to use and enjoyment rule, reverse charge and VAT recovery on bad debts
- United Arab Emirates: New decree-law clarifies and updates VAT rules
- United States: States wagering on sales tax revenue from online gaming and sportsbook providers