Phase II of the Appeals Judicial Approach and Culture (AJAC) project in the US provides that the Appeals division of the Internal Revenue Service will not accept new cases unless there is at least 365 days remaining on the statute of limitations, but this may lead to more cases heading for litigation.
The government has proposed changes to Japanese consumption tax (JCT) place of supply rules, so the levy applies equally to foreign and domestic suppliers of digital services.
From October 2014, Singapore will fully implement advance export declaration (AED), which will require all exporters to submit export declarations to Singapore Customs authorities before the physical export of goods.
The amnesty programme allows the waiver or reduction of penalties and interest relating to certain outstanding state tax obligations in a bid to increase tax revenue.
Brian Birt has joined MHA MacIntyre Hudson in their London office, as a VAT manager. He has more than 15 years’ experience in indirect taxes and now manages his new firm's London and South East client portfolio.
The international e-commerce company, Amazon, has failed to resolve elements of its transfer pricing dispute with the Internal Revenue Service (IRS). The case revolves around the retailer’s use of a European subsidiary to reduce its tax bill which, if it loses, could cost the company billions.
