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Indirect Tax

Indirect Tax archive
  • New Zealand charges GST on e-commerce

    August 25, 2016

    Foreign businesses offering digital services should prepare themselves for more e-commerce taxes and more rules from New Zealand.

  • Uber tax: US, Australia, and Taiwan chase new app taxes

    August 24, 2016

    Tax authorities from the US to Australia and Taiwan are circling digital service providers Uber, Airbnb and other cash-rich app disrupters in a crusade to impose higher taxes and find cutting-edge ways to subsidise the old economy.

  • Blockchain and tax: What businesses need to know

    August 23, 2016

    Tax authorities could use blockchain, the technology most well-known for its use in bitcoin, to clamp down on tax evasion – particularly in the area of VAT.

  • Tax obligations for China’s oil and gas upstream sector

    August 23, 2016

    China’s oil and gas upstream sector is a growing industry that allows international oil companies to work with the Chinese government or its designated Chinese national oil companies. Maggie Zhuang, tax manager at Chevron China Energy Company, looks at the tax obligations for businesses operating in the sector.

  • Tax technology: A brave new world

    August 23, 2016

    Tax authorities worldwide are increasingly relying on digital technologies to gather and analyse tax data, and implement intelligent systems that provide real-time tax collections and assessments. Moreover, tax data sharing among tax authorities, which will become an automated process from 2017, will help tax authorities complete more audits and investigations, creating a world where there will be nowhere to hide from the tax man. Amelia Schwanke investigates how authorities and taxpayers are adjusting to digital tools and systems and what the future holds.

  • Russia's VAT on digital services creates short timeframe for compliance

    August 16, 2016

    Businesses have just five months to prepare for Russia's new VAT rules that impose a tax on e-services from 2017.

  • Will EU SAF-T reporting be the death of VAT returns?

    August 11, 2016

    Richard Asquith, vice president of global indirect tax at Avalara, provides an analysis of the revolutionary standard audit files for tax (SAF-T) filing requirements that are sweeping across Europe.

  • Brexit survey: Are multinationals ready?

    August 10, 2016

    Brexit could cost the UK as much as £70 billion ($91 billion) a year if Britain walks away from membership in the EU single market, according to the latest estimates. So how are companies preparing? Take the ITR and KPMG survey and we'll provide a summary of respondents' answers.

  • India overcomes big hurdle on GST, so what’s next?

    August 04, 2016

    The introduction of a goods and services tax (GST) in India is a giant leap forward, but the battle to implement the country’s biggest tax reform still faces challenges.

  • Ireland clarifies VAT exemption for fund management

    August 02, 2016

    Companies receive clarity on the Irish VAT treatment for the management of special investment funds following the ECJ judgment in GfBk.

  • Tax obligations for China’s oil and gas upstream sector

    August 01, 2016

    It is absolutely necessary to plan ahead when operating in China’s oil and gas upstream sector, which allows international oil companies (IOCs) to participate in and operate the exploration development and production of petroleum resources in China.

  • Americas Tax Awards 2016 - Shortlists announced

    July 29, 2016

    The nominees for the 11th annual Americas Tax Awards have been announced.

  • Austria told to amend tax rules

    July 27, 2016

    Non-resident taxpayers operating in Austria may benefit from tax changes the country must make to comply with EU rules.

  • EU harmonises VAT rules on vouchers

    July 26, 2016

    The European Union Council has adopted the Voucher Directive, which is aimed at clarifying and harmonising the relevant VAT rules.

  • Three new tax partners at Mattos Filho

    July 22, 2016

    Brazilian firm Mattos Filho has promoted Gabriela Silva de Lemos, Marcel Alcades Theodoro and Paulo Camargo Tedesco to its partnership.

  • Survey: Brexit readiness barometer

    July 19, 2016

    Brexit has bolstered uncertainty in the tax system and while the UK’s relationship with the EU is evolving, understanding and planning for your business’s next steps during this ambiguity is vital.

  • UK asks Canada for advice on trade model post-Brexit

    July 15, 2016

    UK Brexit Minister David Davis has said he favours the Canadian economic trade model with Europe but could that cause trouble for Britain’s lucrative financial services sector and manufacturers?

  • Brexit: Navigating the tax minefield

    July 12, 2016

    The UK’s vote to leave the European Union has spurred multinationals in the UK, Europe, North America and Asia to reconsider their operations in Britain. Anjana Haines looks at the potential tax implications of a post-Brexit UK and its relationship with the EU.

  • Key takeaways from India’s GST Bill for multinationals

    July 12, 2016

    Amelia Schwanke outlines the details of India’s GST Bill and highlights the new rules that companies will need to comply with if the regime is introduced next year.

  • EU VAT Action Plan: Heavier burden for businesses?

    July 12, 2016

    The European Commission’s proposed VAT Action Plan is an ambitious attempt to reform the flailing regime. Joe Stanley-Smith picks through the details to look at the impact it could have on companies.

  • Brexit: Implications for indirect taxation and cross-border trade

    July 12, 2016

    The UK’s VAT rules could change after an EU exit, meaning charges for imports and exports between the UK and EU member states. Preferential customs and duty rates in the single market could also end upon leaving the EU Customs Union.

  • Preliminary controversies over the new rule that conditions state VAT benefits

    July 01, 2016

    Júlio M. de Oliveira and Fernando Telles da Silva of Machado examine the impact new rules will have on the way Brazilian states grant VAT benefits.

  • Sweden planning overhaul of VAT law

    June 30, 2016

    Companies can look forward to simpler VAT rules as the government begins reviewing legislation.

  • Key takeaways from India’s GST Bill for multinationals

    June 24, 2016

    India’s GST Bill details the new rules that companies will need to comply with when the regime is introduced next year.

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International Tax Review Profile

RT @OECDtax: #Andorra #SaintKittsandNevis & #Senegal also further strengthen intl #tax co-operation today https://t.co/sjFP29nEQM https://t…

Aug 26 2016 08:47 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Singapore and Ethiopia have signed a DTA today. Find the DTA here: https://t.co/GQzVR2tlLH

Aug 24 2016 06:16 ·  reply ·  retweet ·  favourite
International Tax Review Profile

India's cabinet approves the revised DTA with Cyprus, allowing India to tax capital gains arising in India when the DTA is effective.

Aug 24 2016 01:01 ·  reply ·  retweet ·  favourite
International Tax Review Profile

South Africa has published draft FAQ guidance on the Common Reporting Standard #CRS. Comments due by Sept. 2 2016 https://t.co/PIqqEBMp7v

Aug 22 2016 02:21 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Liechtenstein has ratified the OECD Convention on Mutual Administrative Assistance in Tax Matters, the @OECDtax announced today.

Aug 22 2016 12:31 ·  reply ·  retweet ·  favourite
International Correspondents