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Indirect Tax Leaders is a list of the leading indirect tax advisers in the world.

Inclusion in the guide is based on a minimum number of nominations received. Besides the required number of nominations, entrants must also possess (1) evidence of outstanding work in the last year; and (2) consistently positive feedback from peers and clients. Firms and individuals cannot pay to be recommended in Indirect Tax Leaders.

The international trend of declining income tax rates, costed by a simultaneous rise in indirect tax levies, particularly those on consumption, is continuing apace. The OECD describes indirect taxation as "growth-friendly", so it is not surprising that rapidly expanding economies in developing countries are analysing their indirect tax systems to ensure they are operating in a manner which best serves their growth agendas.

Accordingly, progress continues towards national reforms of goods and services taxation (GST) across Asia. Malaysia began levying GST on April 1, with the aim of broadening the tax base. This endeavour gained even more importance for the oil-exporting country as it was hit by the recent drop in oil prices.

India, meanwhile, continues to move towards its own GST. The lower house of parliament passed a GST Bill in May, but this was delayed in the upper house, meaning progress has stalled until the next parliamentary session this summer. In the interim, the country has raised the rate of its service tax to 14%, which is largely seen as a stepping stone to GST introduction.

So the indirect tax environment in Asia Pacific remains busy, and that is without mentioning the world's second largest country. China is poised to complete its national VAT roll-out in the second half of this year, which will mean new challenges for taxpayers, though authorities are working hard to ensure processes become more efficient.

At EU level, significant changes to the place of supply rules for e-services, telecommunications and broadcasting came into effect on January 1. The changes were aimed at simplification, but have been met with mixed reactions, and in many cases taxpayers are finding they need to hire or consult with external advisers to ensure they comply.

This area of taxation continues to grow in importance for tax departments and company boardrooms worldwide, as is reflected in numerous tax risk surveys from throughout the past year. Multinational taxpayers identified indirect tax risks as a priority area, with global transfer pricing issues the only risk area identified as more of a concern.

In this, the fourth edition of International Tax Review's Indirect Tax Leaders, you will find the names, and in many cases the biographies, of the world's leading indirect tax practitioners, which were collected after an independent research process. Ordered by jurisdiction, this guide will help you to select market-leading advisers to assist with all of your indirect tax needs.

Matthew Gilleard,

Editor, International Tax Review

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