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Indirect Taxes

  • Latin America Indirect Tax Focus

    A series of articles from KPMG's Global Indirect Tax Services's group on indirect tax developments in Latin America. Each article covers one of 21 jurisdictions, from Argentina to Venezuela.

  • Editorial

  • Profile: Commissioner Semeta’s EU indirect tax reforms

    Salman Shaheen talks to Algirdas Semeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud about his big indirect tax reforms.

  • VAT management: The challenges and opportunities of interim VAT management

    Suddenly finding yourself without a key part of your tax department can be a problem at the best of times, particularly in the middle of a major international merger. Salman Shaheen explores how taxpayers can benefit from interim VAT management in emergency situations and how it differs from companies’ more common experience of secondment.

  • Spotlight on indirect tax

    KPMG's new leader of Global Indirect Tax, Tim Gillis, talks about the continuing surge in popularity of this global tax of choice and tells companies how to prepare for the indirect tax challenges of tomorrow

  • Brazil: The deemed ICMS taxable basis and its effects

    The Brazilian states have been abusing their constitutional competence to charge the state value added tax (ICMS) by disregarding the legal procedure to define the taxable basis of the ICMS payable in advance in the tax substitution system (ICMS-ST), argue Júlio de Oliveira and Carolina Romanini Miguel of Machado Associados.

  • Germany: The new German certificate of entry

    Jens Müller-Lee and Thomas Runge of PwC discuss the introduction of the new German certificate of entry and its practical consequences for intra-community trade.

  • Luxembourg: Investors and asset managers should watch out for VAT

    A common caricature is that financial transactions do not involve VAT. But things are not quite so simple anymore, explain Christophe Plainchamp and Nicolas Devillers of Atoz – Taxand.

  • Russia: VAT on contractual incentives: new challenges

    Alexei Matveev, Yulia Kolesnikova and Anna Nikiforova of Ernst & Young look at the practical Russian VAT implications of contractual incentives and highlight new horizons in this area.




 

Most read articles

Latest Issue

April 2014

Semeta’s legacy: The Commissioner’s greatest achievements

Algirdas Semeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud, has proven himself to be an ambitious reformer over the past four years. As Semeta approaches the end of his term, Salman Shaheen speaks to him about his greatest achievements, and what he wants to do before he leaves Brussels.


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