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Indirect Tax

Indirect Tax archive
  • 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, countries and companies which have had an impact on the global tax landscape during the past year. The top 10 are out now, and the full list will be released later this month.

  • Businesses call for wider Japan tax reform after consumption tax rise

    November 28, 2018

    Japanese businesses are nervous that public pressure could again postpone an increase to the consumption tax rate, further delaying the overhaul of the tax system that they want.

  • How tax departments deal with uncertainty

    November 26, 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.

  • VAT implementation in Bahrain should be ‘pretty easy’

    November 20, 2018

    Multinationals believe preparation for VAT in Bahrain should be easier than in Saudi Arabia and the United Arab Emirates (UAE), despite the fact that Bahrain has not yet released its full VAT legislation.

  • Nigeria’s Tunde Fowler: Digital tax solution must work for everyone

    November 16, 2018

    Nigerian revenue authority leader Tunde Fowler has emphasised the importance of coming up with a digital taxation solution that works for both developing and developed countries, as well as the business community.

  • Malaysia budget proposals may encourage aggressive tax tactics

    November 12, 2018

    In-house executives predict tax planning will become more aggressive in Malaysia following changes announced in the annual budget on how they can use tax losses.

  • Spanish digital services tax targets big tech companies

    November 09, 2018

    Spain’s digital services tax (DST) is slated to enter into force in January 2019, despite the criticism and concerns of multinational technology companies, write Rafael Calvo and Juan Camilo Sánchez of Garrigues, Taxand Spain.

  • Philip Morris International eyes the tax benefits of e-cigarettes

    October 31, 2018

    Philip Morris International (PMI) is expanding its line of alternatives to cigarettes, gaining the benefit of a lower tax rate and making less harmful products cheaper, the company has told International Tax Review.

  • Restriction of VAT deduction for transactions settled using the reverse charge mechanism in Poland

    October 30, 2018

    Lidia Adamek-Baczynska and Olga Palczewska of WTS&SAJA dissect the differences between Polish and EU VAT law, the opportunities and difficulties these differences present,, and relevant case law.

  • Natural gas industry stands to gain from a carbon tax

    October 26, 2018

    British multinational BP explains why it is working with Shell and ExxonMobil to lobby for a carbon tax in the US that could offer them an advantage over the coal industry as the market moves towards renewables.

  • Interview: Philip Morris International weighs up its excise challenges

    October 25, 2018

    Huub Savelkouls, vice president of social and economic affairs at Philip Morris International, talks to ITR about dealing with high excise rates and the tax implications of replacing cigarettes with vapour products.

  • Brazil’s tax reform will implement significant changes

    October 24, 2018

    Although the Brazilian tax system is complex and costly, there is a light at the end of the tunnel with ongoing debates to overhaul the tax system and the presidential elections.

  • ‘Nothing is off the table’ in UK budget

    October 22, 2018

    Brexit negotiations will likely take precedence over all other factors when UK Chancellor Philip Hammond presents his autumn budget, a tax director at a major energy company told ITR, but the situation is very open-ended for tax policy.

  • Luxembourg’s new VAT grouping regime has plenty of downsides

    October 15, 2018

  • Wayfair and the Dunkin’ Donuts philosophy

    October 15, 2018

    Joe Stanley-Smith sits down with Walter Hellerstein, the leading US academic on state and local taxation, to talk about Wayfair chaos, the US and EU’s shared indirect tax maladies and why so much intellectual effort is wasted on corporate taxation.

  • Americas Tax Awards 2018

    October 15, 2018

    International Tax Review honoured the best firms across the Americas at a ceremony in New York on September 13 2018.

  • UK tax laws after Brexit

    October 15, 2018

    Angela Lang-Horgan analyses how the UK's tax laws will be affected by its impending exit from the EU.

  • Doing digitisation right with Intercorp Retail

    October 09, 2018

    Intercorp Retail’s corporate accounting director shares his experience of how the multi-format retailer worked with the tax authorities to establish a best-practice model for electronic invoicing (e-invoicing) in Peru.

  • Businesses ill-prepared for UK's Making Tax Digital after Brexit

    October 08, 2018

    UK taxpayers are still behind schedule on prepping for the rollout of Making Tax Digital (MTD) and the end of traditional VAT returns on April 1 2019, which happens just days after Brexit, according to a recent poll.

  • Portugal: VAT exemption on intra-EU supply of goods – state of play

    September 28, 2018

    In Portugal, as in several other EU countries, VATable persons have been struggling to obtain the VAT exemption provided for the intra-EU supply of goods (ICS). Such limitations mainly result from wording of Portuguese domestic provisions equivalent to Article 138(1) of the VAT Directive (Article 14(a), of the RITI), which back the restrictive approach normally taken by the Portuguese VAT Authorities (PTA) when auditing the fulfilment in practice of the legal conditions for this VAT exemption.

  • Tax encroaches on retail sector on multiple fronts

    September 28, 2018

    Heads of tax at retail companies say they are facing ever-more complex and outlandish claims for revenue from tax authorities around the world.

  • New Brazilian tax incentives for the automotive sector

    September 24, 2018

    Machado Associados's Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho look at Brazil's Route 2030 Programme and how it may affect the country’s automotive sector.

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International Correspondents