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Indirect Tax Archive

  • December 2018

    How Bapco is getting ready for VAT in Bahrain

    December 18, 2018

    Bahrain’s national oil company has just days to get ready for VAT. International Tax Review speaks to the man designing the company’s VAT system about the challenges ahead.

  • How tax heads are responding to the rise and rise of VAT

    December 14, 2018

    VAT, first implemented in France in the 1950s, is a young tax. But its importance has exploded in the last few decades: few countries now lack a VAT, and rates are at historic highs. Tax directors tell International Tax Review how they are responding and what they expect from the future.

  • How tax departments deal with uncertainty

    December 12, 2018

    Tax directors explain how they are trying to manage the political and legislative uncertainty around the world that is constantly changing the way their teams have to operate.

  • Taxing rights are the tax community’s hot potato

    December 12, 2018

    The June 21 decision by the US Supreme Court in South Dakota v Wayfair Inc that overturned, by a 5-4 majority, the previous leading case of Quill Corp v North Dakota has a significant effect on sales taxes within the US. But should businesses outside the US also be very concerned, given that some initial commentary suggested that this would result in a rapid change of the definition of permanent establishment?

  • Traditional retailers welcome German marketplace VAT compliance law

    December 10, 2018

    German retailers are pleased with a new VAT compliance law which will put additional obligations on online platforms selling goods, which they say will help level the playing field. But major platforms like Amazon, eBay and Etsy face a compliance headache.

  • Digital tax ball ‘back in the OECD court’

    December 06, 2018

    Member states have killed off the EU’s digital services tax (DST) proposal, but companies fear this will make unilateral action more likely.

  • Global Tax 20 2018

    December 05, 2018

    International Tax Review’s Global Tax 20 highlights the most influential people, events and companies which have had an impact on the global tax landscape during the past year. Joe Stanley-Smith introduces the Global Tax 20.

International Correspondents