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Indirect Tax Archive

  • May 2017

    UK parties split over taxes

    May 30, 2017

    As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy. Josh White examines the party manifestos.

  • Asia forum shows there is more to tax than BEPS

    May 30, 2017

    BEPS may have been first among the topics for discussion at International Tax Review’s Asia Tax Forum, but it was not the only subject on the list. As Ralph Cunningham reports, panellists and delegates were also keen to discuss issues such as anti-avoidance, dispute resolution and tax incentives in their own countries and elsewhere.

  • GST in India: Learning from the Malaysian experience

    May 30, 2017

    India is about to embark on a landmark change to its indirect tax system by implementing a goods and services tax (GST) regime. Yvonne Beh, partner at Wong & Partners (a member firm of Baker McKenzie International) and Nishant Shah, partner at Economic Laws Practice, explore how India can learn from Malaysia’s implementation experience.

  • Winners and losers of Russia’s planned VAT hike

    May 25, 2017

    Russia intends to increase its VAT rate in 2019 to help fund business tax cuts elsewhere and stimulate competition, but not all companies will benefit.

  • UK parties split over taxes

    May 24, 2017

    As the UK election approaches, the Conservatives, the Labour Party and the Liberal Democrats have presented their respective proposals on tax policy.

  • Consignment stocks: Direct delivery only with binding purchase agreement

    May 23, 2017

    The German Federal Fiscal Court has published a decision regarding the VAT treatment of supplies via consignment stocks (VR 1/16). Ronny Langer, partner at Küffner Maunz Langer Zugmaier, explains what this case could mean for other cross-border transactions.

  • Enter now for the Americas Tax Awards 2017

    May 22, 2017

    Private-practice, in-house and individual awards are up for grabs at this year's Americas Tax Awards.

  • Salman Shaheen discusses Labour's UK FTT plans on TalkRADIO

    May 18, 2017

    Salman Shaheen, managing editor of International Tax Review, speaks to TalkRADIO’s Julia Hartley-Brewer about Labour’s plans for a financial transaction tax, should it win next month's UK general election.

  • Singapore proposes GST changes to boost compliance

    May 17, 2017

    Singapore’s Ministry of Finance has released the draft GST (Amendment) Bill 2017, seeking comments on six proposed changes that aim to ease business compliance, clarify existing legislation and improve tax administration.

  • The exclusion of the tax on circulation of goods and services (ICMS) from the calculation basis of PIS and COFINS

    May 17, 2017

    In Brazil, PIS and COFINS are taxes that, for a long time, applied on the gross revenue of legal entities on a cumulative basis. Despite countless changes regarding the taxes in recent years, they currently apply on the full revenue of the taxpayers and are subject to a non-cumulative system.

  • Germany amends rules on invoices for small transactions with retroactive effect

    May 16, 2017

    Germany has simplified the VAT procedure for the invoicing of small amounts, but practical problems remain for taxpayers on how the rules should be applied.

  • Last chance to submit for World Tax and Transfer Pricing 2018

    May 15, 2017

    The submission period for World Tax and World Transfer Pricing 2018 has ended. Firms interested in making submissions should contact their country's researcher immediately if they have missed the deadline.

  • Qatar moves another step closer to implementing VAT

    May 11, 2017

    Qatar has signalled its intention to bring in the GCC’s VAT regime, with its Cabinet approving a draft law on value added tax.

  • Asia Tax Awards 2017 winners announced

    May 04, 2017

    Twenty eight different firms, individuals and companies shared the prizes at the Asia Tax Awards in Singapore.

International Correspondents