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Indirect Tax

Indirect Tax archive
  • Vote now for the top tax transactional and tax planning firms

    January 11, 2017

    Two forthcoming issues of International Tax Review will include surveys of the leading tax transactional (March) and tax planning firms (May) around the world. This is your opportunity to vote.

  • Global VAT reform takes on new impetus in 2017

    January 11, 2017

    In 2017, governments in Europe and around the world will divert their energies away from austerity VAT hikes aimed at combating various financial crises to refining their indirect tax regimes to fight fraud and help promote their economic priorities.

  • European Tax Awards 2017: Submission period open

    January 06, 2017

    Companies and firms can now enter for the European Tax Awards 2017.

  • The Asia Tax Awards 2017: Enter your firm now

    January 06, 2017

    Companies, firms and individuals in 18 jurisdictions are eligible to compete for the Asia Tax Awards 2017.

  • EU to take ‘nuclear option’ on VAT fraud and allow reverse charge systems

    January 06, 2017

    The European Commission (EC) plans to take drastic action to tackle the €50 billion ($53 billion) in annual EU cross-border VAT fraud by allowing member states to deviate from the VAT Directive.

  • Spain targets large companies to boost tax revenues

    December 21, 2016

    With the political logjam in Spain now cleared and a new government in situ, Royal Decree-Law 3/2016 ushers in a raft of tax amendments to see the year out with the aim of consolidating public finances.

  • Multinationals playing catch-up with India’s new digital sales tax regime

    December 16, 2016

    India’s new digital sales tax regime was announced with just three weeks for businesses to comply. Two weeks since its introduction and it seems foreign companies are still unclear on how to administer the tax.

  • GCC VAT: Initial steps towards implementation

    December 15, 2016

    The introduction of VAT in the Gulf Cooperation Council (GCC) member states marks the start of some of the most far-reaching changes in the region since the 1960s. Therefore, this change should not be taken lightly by any business operating in the region. Justin Whitehouse, Middle East indirect tax leader, and Tuulia Nurmi, manager of indirect tax at Deloitte Middle East, discusses how companies can successfully prepare for the tax.

  • Can free internet services trigger EU-VAT?

    December 06, 2016

    Providers of free e-services may face EU VAT liabilities if they obtain data from the user in return. Even though such an approach has not (yet) found its way into VAT law, Hans-Martin Grambeck explains how it can be derived from developments in other areas of EU law.

  • Significant financing costs from Mexico's VAT bill 2017

    December 05, 2016

    Amendments to Mexico’s VAT Law will significantly increase the costs for business taxpayers. Cesar De La Parra and Ignacio Mosquera explain the changes.

  • European Commission unveils VAT rules for e-commerce businesses

    December 01, 2016

    It may become easier for e-commerce businesses to sell their goods and services online if the European Commission’s latest proposals are enacted.

  • New controversies related to the ICMS advanced payment system

    November 30, 2016

    The Brazilian Federal Supreme Court (STF) has ruled in favour of taxpayers regarding the refund of the ICMS (state VAT) in the advanced payment system. But the ruling has created more controversies.

  • EU Parliament votes in favour of VAT action plan

    November 29, 2016

    The European Parliament has backed the European Commission’s (EC’s) VAT action plan to tackle the annual cross-border VAT fraud of €50 billion ($53 billion) and harmonise VAT rules across the EU member states.

  • Autumn Statement: UK to continue with tax commitments

    November 23, 2016

    UK Chancellor of the Exchequer Philip Hammond intends to make the UK “match-fit” for a post-Brexit Britain, which includes continuing with previously announced tax measures, boostingg innovation and infrastructure, and abolishing the system of two budget events each year.

  • UK Autumn Statement preview: A fiscal reset or just a tune-up?

    November 21, 2016

    As UK Prime Minister Theresa May announces a major boost to businesses with a review of research and development incentives to ensure the UK can compete globally, we look at what Chancellor of the Exchequer Philip Hammond may announce in the Autumn Statement.

  • India’s Supreme Court rules entry taxes to be constitutional

    November 18, 2016

    Businesses operating across India have been dealt a blow, after the Supreme Court ruled that entry taxes imposed by state governments on cross-border goods from other states are constitutional.

  • Foreign sellers to be subject to Australian GST on low-value imports

    November 16, 2016

    Creating a greater compliance burden for businesses, Australia has released plans to extend its 10% GST rate to low-value goods purchased from foreign sellers and electronic distribution platforms (EDPs).

  • Exclusive VIDEO: US President-elect Donald Trump's tax plan

    November 09, 2016

    Stephen Moore, economic adviser to President-elect Donald Trump, sat down with International Tax Review in New York in the weeks before the Republican victory to discuss the details of Trump's tax and trade plans.

  • “Google tax law” in Russia

    November 07, 2016

    According to the new tax regulations in Russia that come into force on the January 1 2017, foreign IT companies that provide services by means of the internet to individuals (not self-employed persons) residing in Russia will have to pay value added tax (VAT).

  • India’s GST Council agrees on rates

    November 03, 2016

    India’s GST Council has agreed on a rate structure for the country’s new goods and services tax (GST) regime, due to enter into force on April 1 2017.

  • World Tax guide to the best tax advisers launched

    November 03, 2016

    World Tax 2017, International Tax Review's guide to the leading tax advisory practices around the world, including law and accountancy firms, is live and free to view now.

  • VAT omitted from Finland’s banking services to corporates

    October 28, 2016

    Businesses receiving investment banking services in Finland for the sale or purchase of shares should not pay VAT on such services, according to a recent court ruling that also allows companies to reclaim several years of paid indirect taxes.

  • E-commerce: The global shift in taxation

    October 26, 2016

    Distance-selling regimes that impose a sales tax on digital goods and services are spreading across the globe. Joe Stanley-Smith looks at how these changes are being shepherded by the OECD.

  • Q&A: Brazil’s troubled retail sector

    October 26, 2016

    Brazil’s retail sector is shrinking, but governments want more revenue, so where does that leave businesses? The tax chief at international fashion retail company C&A talks to Amelia Schwanke about the changes taking place in the notoriously complicated tax jurisdiction.

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International Tax Review Profile

Race to the bottom: Germany could cut corporate tax rate, Finance Minister Wolfgang Schäuble tells the WSJ https://t.co/8sWE4dNKZn via @WSJ

Jan 16 2017 04:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

India GST could be delayed to July 1 after failure to resolve key issues at GST Council meeting https://t.co/6FNzarROgp via @economictimes

Jan 16 2017 04:41 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Hong Kong and Belarus have signed a DTA today https://t.co/62rS10lZcG

Jan 16 2017 04:38 ·  reply ·  retweet ·  favourite
International Tax Review Profile

India's Arun Jaitley heads back to the debating table today in a hope to break the GST deadlock

Jan 16 2017 09:59 ·  reply ·  retweet ·  favourite
International Tax Review Profile

UK treasury committee has identified a number of serious shortcomings with current plans to make tax digital https://t.co/3GyNPXo284

Jan 16 2017 09:54 ·  reply ·  retweet ·  favourite
International Correspondents