Profile: Commissioner Semeta’s EU indirect tax reforms Salman Shaheen talks to Algirdas Semeta, European Commissioner for Taxation, Customs Union, Audit and Anti-Fraud about his big indirect tax reforms.
VAT management: The challenges and opportunities of interim VAT management Suddenly finding yourself without a key part of your tax department can be a problem at the best of times, particularly in the middle of a major international merger. Salman Shaheen explores how taxpayers can benefit from interim VAT management in emergency situations and how it differs from companies’ more common experience of secondment.
Brazil: The deemed ICMS taxable basis and its effects The Brazilian states have been abusing their constitutional competence to charge the state value added tax (ICMS) by disregarding the legal procedure to define the taxable basis of the ICMS payable in advance in the tax substitution system (ICMS-ST), argue Júlio de Oliveira and Carolina Romanini Miguel of Machado Associados.
Practical consequences of Germany's new certificate of entry Jens Müller-Lee and Thomas Runge of PwC discuss the introduction of the new German certificate of entry and its practical consequences for intra-community trade.
Luxembourg: Investors and asset managers should watch out for VAT A common caricature is that financial transactions do not involve VAT. But things are not quite so simple anymore, explain Christophe Plainchamp and Nicolas Devillers of Atoz – Taxand.
Russia: VAT on contractual incentives: new challenges Alexei Matveev, Yulia Kolesnikova and Anna Nikiforova of Ernst & Young look at the practical Russian VAT implications of contractual incentives and highlight new horizons in this area.
Spotlight on indirect tax KPMG's new leader of Global Indirect Tax, Tim Gillis, talks about the continuing surge in popularity of this global tax of choice and tells companies how to prepare for the indirect tax challenges of tomorrow
Latin America Indirect Tax Focus A series of articles from KPMG's Global Indirect Tax Services's group on indirect tax developments in Latin America. Each article covers one of 21 jurisdictions, from Argentina to Venezuela.
