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Indirect Tax Archive

Month:   Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
  • May 2019

    EU changes VAT liability for transactions facilitated by digital platforms

    May 29, 2019

    Digital platforms have until December 2020 to prepare for changes introduced by the EU, which will require digital platforms to pay VAT on behalf of their non-EU sellers and on import of goods into the EU.

  • India looks to overseas examples for new e-invoicing regime

    May 28, 2019

    After revolutionising its tax system with the introduction of GST in 2017, India will take another big step forward by introducing e-invoicing. But will it be a case of evolution, rather than revolution, this time?

  • Africa leaps into automation for VAT collection on foreign suppliers

    May 28, 2019

    African countries are starting to amend legislation and upgrade their IT systems to allow them to charge VAT on imported services, writes Joe Stanley-Smith.

  • VAT e-invoicing uniformity would make our lives easier

    May 28, 2019

    Companies, advisors and software providers have spoken with one voice to implore countries in the EU and around the world to take a more uniform approach to digital VAT/GST reporting requirements, writes Joe Stanley-Smith.

  • The future of VAT – cross-border transactions

    May 28, 2019

    The European Commission (EC) has published details of its plan to reform the EU VAT system with regard to cross-border trade. Antonio Lanotte, a European senior finance manager and professional tax advisor, gives an overview of the plans, focusing on why we need a new VAT system, what will change, when it will change and what the consequences will be.

  • 2019 Asia Tax Awards: The winners

    May 28, 2019

    The winners of International Tax Review’s 2019 Asia Tax Awards have been announced.

  • What does the automated future hold for VAT advisors?

    May 28, 2019

    This was one of the questions raised at ITR’s recent Indirect Tax Forum (see page 26) in Italy and appears to reflect a common concern, particularly among more junior staff working in-house and in consulting.

  • A new chapter in Brazil’s tax reform

    May 24, 2019

    A new Brazilian proposal for tax reform, which is extremely important for the country’s development, is under discussion.

  • What taxpayers want from India’s GST 2.0

    May 21, 2019

    India is undergoing a general election and the future success of the country’s goods and services tax (GST) depends heavily on its outcome and how the new government delivers on the industry’s wishlist for a better GST, say taxpayers.

  • US tax experts: Platforms must expect to collect sales tax

    May 20, 2019

    Although federal legal precedent is yet to be established, a liability on platform providers to collect sales tax is rapidly becoming the de facto law of the land, experts told International Tax Review.

  • As EU countries get a grip on VAT fraud, companies brace for higher compliance costs

    May 13, 2019

    Companies in the EU are worried that their compliance costs will increase as tax authorities move to close their VAT gaps and clamp down on fraud, after a recent investigation estimated that carousel fraud is costing EU member states €50 billion ($56 billion) a year.

  • Companies between rock and hard place on digital tax

    May 08, 2019

    As details emerge of digital taxes in the Czech Republic and Malaysia, corporates told ITR they wish countries would leave it to the OECD process – but they are fearful of what might emerge from it.

International Correspondents