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Indirect Taxes (11th Edition)

  • Editorial

  • Indirect tax challenges loom large

    The international landscape of indirect taxes is being transformed at a swift pace and many of the changes represent profound challenges for multinational enterprises, argues Philip Robinson of EY.

  • Implementing VAT reform in China

    Sarah Chin & Li Qun Gao of Deloitte explore the evolving challenges of a single VAT system

  • Partnerships as controlled members of a VAT group

    By the judgment of March 13 2013 (3 K 235/10), the tax court of Munich recognised partnerships, for the first time, as being potential controlled members of a VAT group. This judgment allows plenty of scope for companies and also contributes to tenure neutrality, explains Thomas Küffner of küffner maunz langer zugmaier.

  • VAT deduction right for holding activities

    Christophe Planchamp and Nicolas Devillers of ATOZ – Taxand look at basic principles concerning the VAT situation of holding companies as well as their right to recover input VAT.

  • Indirect tax reform is coming

    César Catalan of KPMG explains why the Mexican government is looking at indirect tax reform.

  • The VAT burden on infrastructure supplies to public authorities

    VAT in Romania may be a cost for those seeking a permit from local authorities to erect the buildings needed to conduct their business. Ramona Jurubita of KPMG explores the issues.

  • The GST compliance landscape in Singapore

    The Inland Revenue Authority of Singapore (IRAS) has achieved yet another record collection of GST for the fiscal year ending March 31 2013, write Lam Kok Shang and Gan Hwee Leng of KPMG.

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