Indirect Tax

Archive: Indirect Tax

This content is from: Brazil

Indirect tax reform continues for emerging economies

As China, India and Brazil are rapidly emerging onto the world stage, the three countries are looking to large-scale indirect tax reform. Salman Shaheen looks at how these plans are coming along and why they are impor...
September 30 2013
This content is from: European Union

Legitimate uses of LVCR

In part two of a two-part series, Richard Allen of Retailers Against VAT Avoidance Schemes (RAVAS) looks at what could be considered a legitimate use of low value consignment relief (LVCR) in contrast to the abusive p...
September 30 2013
This content is from: Sponsored

Provision for a company car abroad to become more expensive

The German fiscal authority will impose VAT on the cross-border provision of a company car at the residence of the final consumer. This means that an employer now has to pay foreign VAT if employees have their residen...
By ITR Correspondent
September 30 2013
This content is from: Argentina

VAT in software transactions: The end of effective use

Mirna Screpante of the Max-Planck Society Institute for Tax Law and Public Finance looks at the case for replacing the effective use criterion for VAT on software transactions in Argentina.
September 30 2013
This content is from: Direct Tax

What you have missed on ITR Premium

BB&T loses STARS case; Japan corporate tax cut; IRS measures CAP success; HMRC upping ADR capacity; Irish Revenue Commissioners reviewing MNC compliance; German entry certificate for zero-rated supplies; and Romanian ...
September 29 2013
This content is from: United States

Americas Awards winners announced

Find out who took home the awards from last week's International Tax Review ceremony in New York.
By Ralph Cunningham
September 29 2013
This content is from: Romania

Taxpayers struggling with VAT legislation in Romania

The Romanian VAT legislation has been causing taxpayers in the jurisdiction significant problems.
By Jamie Moore
September 24 2013
This content is from: Germany

Germany: Entry certificate for zero-rated supplies within the EU

After a long time of discussions and after many postponements, the obligation to provide proof for zero-rated intra-Community supplies finally changes with effect from October 1 2013, writes Ronny Langer of küffner ma...
September 24 2013
This content is from: Direct Tax

What you have missed on ITR Premium

Commission investigates Ireland, Luxembourg, Netherlands; Mexican tax reform; BMC Software Tax Court defeat; Australian deduction uncertainty; Partnerships in VAT groups; EU FTT; IRS corrects FATCA regulations; and Sw...
September 22 2013
This content is from: Austria

Why the European Council’s legal service opinion does not mean the end of the road for ...

After last week’s opinion from the European Council's legal service stated that part of the residence principle of the proposed European financial transaction tax (FTT) is incompatible with European law, some proponen...
By Matthew Gilleard
September 17 2013
This content is from: European Union

Partnerships as controlled members of a VAT group: plenty of scope for the practice

By the judgment of March 13 2013 (3 K 235/10), the tax court Munich recognised partnerships, for the first time, as being potential controlled members of a VAT group. This judgment allows plenty of scope for companies...
September 17 2013
This content is from: Austria

ECJ Advocate General says Hungarian special tax does not infringe freedom of establishment

An Advocate General of the European Court of Justice has released an opinion that the Hungarian special tax on retail companies does not discriminate against foreign taxpayers.
By Joe Dalton
September 17 2013
This content is from: Direct Tax

What you have missed on ITR Premium

Duty to minimise tax false; Australian election for corporate tax; ECJ Credit Lyonnais; EU FTT; Australian election for indirect tax; Italian FTT; FATCA Corrections; Tax technology
September 15 2013
This content is from: United States

Americas Awards 2013 shortlists for ceremony in two weeks

International Tax Review has added the final categories to the shortlists for the Americas Awards 2013, which recognise the most outstanding provision of tax services in North and South America between June 2012 and J...
September 12 2013
This content is from: Australia

What the Australian election means for indirect taxpayers

Indirect tax issues have been a point of contention in Australian politics ever since former Prime Minister Julia Gillard went back on her pre-election promise not to introduce a carbon tax. A new government has now t...
By Matthew Gilleard
September 09 2013
This content is from: European Union

Legal opinion means EU FTT to be further watered down but not derailed

The EU member states introducing the financial transaction tax (FTT) may be forced to water down the European Commission’s proposal if they want to make it stick, after the EU Council’s legal service said part of the ...
By Joe Dalton
September 09 2013
This content is from: United Kingdom

Seven reasons to choose a boutique tax recruitment agency

When choosing a specialist recruitment agency, the size of the company can have a significant impact on how far that agency can be trusted to deliver the work, says Izabela Hollander-Bolton of IBH Executive
September 08 2013
This content is from: Direct Tax

What you have missed on ITR Premium

BEPS transparency and technology; Syria to stall G20 tax negotiation; Canada unfair collection rule; ECJ Aegis HMRC; Italy FTT; Shome GST; India Revenue versus taxpayers; US tax evasion deal with Switzerland
September 08 2013
This content is from: India

Shome says Indian GST dispute resolution body will be set up

Indian government tax adviser Parthasarathi Shome has said that a dispute resolution body will be set up to deal with issues related to the country’s new goods and services tax (GST) which will replace the existing in...
By Joe Dalton
September 03 2013
This content is from: Italy

Italy imposes FTT on derivatives

Italy’s financial transaction tax (FTT), implemented in March 2013, has been extended to cover financial derivatives and high frequency trades.
By Matthew Gilleard
September 03 2013

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