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Indirect Tax Archive

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

    UK gets a new PM and no tax certainty

    July 23, 2019

    Following Boris Johnson’s win in the Conservative leadership election British businesses have few assurances about the future of UK tax policy and the impact of Brexit.

  • Brazil issues ruling on tax treatment of 3D printing

    July 16, 2019

    The tax ruling issued by the Brazilian Federal Revenue Service on whether 3D printing should be classified as a manufacturing process for a business could mean retailers are liable for excise taxes.

  • France and the US clash over digital service tax plans

    July 12, 2019

    The US has ramped up its opposition to France’s digital services tax (DST) by opening an investigation into it, but French senators have defiantly approved the so-called ‘GAFA’ tax anyway.

  • EU customs head: businesses should embrace, not fear, change

    July 10, 2019

    Philip Kermode, the EU’s head of customs, says businesses must brace themselves for the modern era of customs, in which data flows are every bit as important as physical border checks.

  • Companies measure tax departments on their ability to cut risk, not effective tax rates

    July 10, 2019

    Managing tax risk is the most important metric by which tax departments are measured, with the more traditional target of lowering the company’s effective tax rate being less important to tax heads. However, CEOs seem to know little about tax KPIs and how, or why, they are chosen.

  • UK tax transparent funds: Five years on from the first launch

    July 10, 2019

    Five years after the launch of the first UK authorised contractual scheme (ACS) – also known as the UK tax transparent fund (UK TTF) – in 2014, there are 22 UK TTFs in the market, with 172 sub-funds amounting to billions of assets under management. Mariano Giralt, Christopher Mitchell and Gildine Cassou look at the scheme’s impact.

  • Action 1 and the virtual permanent establishment

    July 09, 2019

    Antonio Lanotte explores the BEPS Action 1 report and its influence on modern legislation including the UK’s diverted profits tax and India’s proposals for taxing the digital economy.

  • Facebook ups the ante for global cryptocurrency tax framework

    July 03, 2019

    The launch of Facebook’s Libra currency and discussions at the G20 Summit about financial fraud and tax evasion with digital assets has ‘lit a fire under policymakers’ to develop better regulatory responses.

International Correspondents