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Indirect Tax

News In Brief

  • Carbon tax could hit South Africa within a year

    February 22, 2012

    As part of finance minister Pravin Gordhan’s 2012 budget, it was announced today that South Africa is considering the introduction of a carbon tax as early as next year.

  • UK must cut compliance burden and complexity of tax regime, says CBI

    February 22, 2012

    The Confederation of British Industry (CBI) signalled a general approval of Chancellor George Osborne’s tax policy yesterday, but warned he must get the details right to make the UK the most competitive regime in the G20.

  • Draft RDR guidance on VAT liability could lead to additional charges

    February 17, 2012

    HMRC’s revision of draft Retail Distribution Review (RDR) guidance on VAT liability has been well received by most financial advisers, but could lead to additional charges.

  • Gillard’s indirect tax plans still ruffling feathers

    February 17, 2012

    Not only has opposition to the Australian government’s carbon and mining taxes failed to subside as the implementation dates grow closer, it has even had a resurgence in recent weeks.

  • India: Negative list of services – a pre-cursor to GST?

    February 17, 2012

    The concept of having a negative list of services, taxing all services comprehensively with a small list of exempt services, has been a frequent subject matter of discussion in recent past especially since India is on a cusp of undertaking sweeping reforms of its taxation regime with the advent of the Direct Taxes Code and unified GST, explains Sachin Menon, head of indirect tax at KPMG India.

  • Tax transparency in the spotlight like never before

    February 17, 2012

    Companies around the world are beginning to understand the importance of transparency about their tax affairs and the reputational benefits of eschewing aggressive tax planning. They will have the opportunity to debate these crucial issues with administrators, activists and practitioners at International Tax Review's first Tax & Transparency Forum on May 2.

  • Why HMV and Channel Islands’ resistance to scrapping tax relief is futile

    February 16, 2012

    As the Channel Islands prepare to fight the scrapping of the UK’s low value consignment relief (LVCR) in a judicial review next month, Simon Fox, CEO of music retail company, HMV, argues that it may cause companies like his to relocate to Switzerland. Both, however, are likely to be shouting at the wind.

  • European Tax Awards 2012: Entries close on February 14

    February 13, 2012

    Firms with offices throughout Europe and South Africa have until tomorrow to enter for International Tax Review's European Tax Awards

  • COMMENT: Why the UK’s tax regime means it is open for business

    February 13, 2012

    Opinion is divided as to what path UK chancellor George Osborne should take in his 2013 budget next month. The coalition government has consistently delivered the statement that “Britain is open for business”, but how is the UK ensuring it remains an attractive location for business and investment?

  • EXCLUSIVE: EC’s Manfred Bergmann cautions France against going it alone with the FTT

    February 13, 2012

    Manfred Bergmann, director for Indirect Taxation and Tax Administration at the European Commission, nicknamed Mr FTT in EU circles, is the man behind the EU’s proposed financial transactions tax. In part two of an exclusive interview, he discusses France’s decision to implement the tax unilaterally, looks at the problem of banks passing it on to customers and outlines the Commission’s timetable.

  • European VAT rises create compliance headaches

    February 10, 2012

    France, Cyprus and Croatia have become the latest European countries to hike VAT rates as taxpayers look on increasingly concerned.

  • FTT will hit end-users hardest, says EACT chairman

    February 10, 2012

    A European financial transaction tax (FTT) will hit end-users in the real economy – such as companies and pension funds – hardest, according to European Association of Corporate Treasurers (EACT) chairman Richard Raeburn.

  • The challenge of Mexico’s rapid transition to electronic customs reporting

    February 10, 2012

    Companies importing or exporting to Mexico must use an electronic reporting system to file customs information from March 1 2012, but despite the long-term benefits, there may be short-term headaches.

  • ANALYSIS: Why taxpayers should consider relocating to the UK

    February 08, 2012

    Slashing the corporate tax rate, reforming the controlled foreign company rules and blocking plans for a financial transactions tax are just three ways the government hopes to attract multinationals to relocate to the UK. International Tax Review investigates whether these steps will tempt companies to make the move.

  • EXCLUSIVE: EC’s Manfred Bergmann reveals why the FTT’s critics are wrong

    February 07, 2012

    Manfred Bergmann, director for Indirect Taxation and Tax Administration at the European Commission, nicknamed Mr FTT in EU circles, is the man behind the EU’s proposed financial transactions tax. In part one of an exclusive interview, he explains why critics are wrong to claim it will harm growth, and why the UK has nothing to fear.

  • COMMENT: Why protests against EU carbon tax on airlines are a load of hot air

    February 06, 2012

    Since airlines were brought into the EU Emissions Trading Scheme (ETS) last month, long-haul countries have been stepping up the noise of protests which will only hurt the environment and taxpayers.

  • Electronic Customs reporting to make Mexican trade more efficient

    February 03, 2012

    Companies importing or exporting to Mexico must use an electronic reporting system to file Customs information from March 1 2012.

  • EXPOSED: The “highway robbery” of Germany’s interest regime

    February 03, 2012

    Taxpayers are angry over Germany’s unfair enforcement of interest on old VAT errors even when there has never been any loss to the exchequer. International Tax Review investigates.

  • French FTT will only benefit UK, says Financial Secretary

    February 01, 2012

    Banks will leave France and relocate their financial transaction branches to the UK and other jurisdictions if President Nicolas Sarkozy goes ahead with the financial transactions tax (FTT), according to UK Financial Secretary to the Treasury Mark Hoban.

  • COMMENT: France’s decision to unilaterally tax financial transactions is a risk, but one worth taking

    January 30, 2012

    French President Nicolas Sarkozy has followed through with his promise to go it alone with a financial transactions tax (FTT). The announcement has already hit shares in the banking sector, but France should weather the short-term pain to see long-term gain.

  • SPECIAL REPORT: Everything you need to know about the Vodafone ruling

    January 30, 2012

    International Tax Review has compiled a special free pdf report on Vodafone’s Indian Supreme Court victory. View the ruling, read what industry had to say, and uncover what this decision means for your business.

  • Indian indirect tax collection surges

    January 27, 2012

    Indirect tax collections – comprising customs, central excise and service tax – rose to Rs 2,85,787 crore ($58 billion) during April to December. It is a significant boost to the government ahead of its plans to introduce GST.

  • What a Greek VAT U-turn would mean for multinationals

    January 27, 2012

    Rumours are rife that the Greek government will opt to reduce the VAT rate when it drafts a Bill for a new tax system next week.

  • Nike Thailand victory brings good news for importers

    January 26, 2012

    The Supreme Court of Thailand has ruled in favour of Nike in a dispute over royalties with the Customs Department. The case sets a welcome precedent for companies looking to import goods from a third party.

  • FTT could hit UK financial sector even if it opts out

    January 24, 2012

    The UK Lords Select Committee on the EU today heard the fears of financial institutions on the European Commission’s proposed financial transactions tax (FTT).

  • Carbon tax continues to inflame Australians

    January 20, 2012

    State treasuries in Australia have claimed that the nation’s planned carbon tax will have disastrous effects on state finances, by increasing costs and reducing the profits of government-owned electricity utilities that pay dividends to the state.

  • UK: Littlewoods opinion not the end of the road for compound interest debates

    January 20, 2012

    On January 12 2012, Advocate General Trestenjak’s Opinion in Case C-591/10 Littlewoods Retail Ltd and Others was published. This represents the next phase in the VAT compound interest journey. Should the Court of Justice of the European Union (CJEU) to follow the Advocate General’s Opinion in its judgment, it is very unlikely that this trip to Luxembourg will be the end of the road, argue Michael Anderson and Robert Waterson of Dorsey & Whitney.

  • Why EU FTT hitting cross-border transactions might not be so bad

    January 20, 2012

    The Alternative Investment Management Association (AIMA) believes the European Commission’s proposed financial transactions tax (FTT) could lead to a significant decrease in cross-border trading of financial instruments. But there are some who think this is exactly why the EU needs one.

  • Why France’s social VAT could make life harder for taxpayers

    January 20, 2012

    France is pressing ahead with what it is calling a social VAT to reduce labour costs and stimulate jobs, but it could end up producing bigger headaches for companies.

  • What the One Stop Shop will mean for EU taxpayers

    January 19, 2012

    Taxpayers will welcome news that a One Stop Shop (OSS) for EU trade across borders is on its way, after the European Council adopted a proposal advocating the scheme.

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February 2012

Change at the top

Jeffrey Owens has stepped down as director of the OECD Centre for Tax Policy and Administration. In two exclusive interviews, International Tax Review speaks to Owens and his successor, Pascal Saint-Amans, as the baton of the world’s most important job in tax is passed.


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