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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:
- Canada: Highlights of the new luxury goods tax
- Chile: IRS announces new VAT withholding obligations for intermediaries
- China: Schedule for refund of excess input VAT credit accelerated
- European Union:
- AG opines input VAT incurred on services contributed free of charge to a subsidiary is nondeductible
- CJEU further clarifies the concept of a VAT fixed establishment
- France: Non-resident suppliers of distance sales have opportunity to regularize French VAT liabilities
- India:
- Supreme Court strikes down GST reverse charge on ocean freight in CIF imports
- Supreme Court rules reimbursed salary of certain seconded employees is subject to service tax
- Indonesia: Implementing regulation issued on VAT treatment of e-commerce transactions
- International: Indirect tax bytes
- Netherlands:
- No VAT charged on the supply of leased property
- Foreign establishments to be excluded from Dutch VAT groups
- Poland: VAT grouping rules again postponed
- United Arab Emirates:
- Highlights of Comprehensive Economic Partnership Agreement with India
- New whistle blower program in effect
- United Kingdom: 10 common pitfalls with customs declarations
- United States:
- Breaking down sales and use tax compliance for SaaS companies
- CBP and DHS release important guidance on Uyghur Forced Labor Prevention Act