Indirect Tax

Archive: Indirect Tax

This content is from: Malaysia

GST in Singapore and Malaysia

Lam Kok Shang and Gan Hwee Leng of KPMG preview the introduction of goods and services tax (GST) in Malaysia from April 1 2015, comparing it with the equivalent regime in Singapore and explaining what taxpayers must d...
September 30 2014
This content is from: Malaysia

GST in Singapore and Malaysia

Lam Kok Shang and Gan Hwee Leng of KPMG preview the introduction of goods and services tax (GST) in Malaysia from April 1 2015, comparing it with the equivalent regime in Singapore and explaining what taxpayers must d...
September 30 2014
This content is from: United States

Winners of the Americas Tax Awards 2014 celebrate

The big winners at this year’s Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.
By Salman Shaheen
September 30 2014
This content is from: Argentina

Latin America Focus 2014 now available

With reforms underway in a number of countries in the region, and international initiatives to keep track of, leading advisers update you on the latest developments from across Latin America.
September 29 2014
This content is from: European Union

Germany referred to ECJ over discriminatory VAT rules

The European Commission has decided to refer Germany to the European Court of Justice regarding its rules on VAT refund applications which discriminate against non-EU operators.
By Aaran Fronda - ITR
September 25 2014
This content is from: Germany

VAT fraud: German fiscal authorities distribute VAT fraud leaflet

Daniel Kaiser of Kuffner, Maunz, Langer, Zugmaier explores the German fiscal authorities’ latest attempts to clamp down on instances of VAT fraud.
By ITR Correspondent
September 23 2014
This content is from: European Union

EU digital service suppliers get ready to register for VAT MOSS

Businesses supplying digital services across the European Union will be able to register for the new mini one-stop shop (MOSS) online VAT service from October 20 2014.
By Aaran Fronda
September 23 2014
This content is from: United States

Big 4 and law firms share the spotlight at Americas Tax Awards 2014

The big winners at this year's Americas Tax Awards were EY, which won the Latin America Tax Firm of the Year and Shearman & Sterling, the winner of the equivalent award for North America.
September 18 2014
This content is from: European Union

FTT proposal to be finalised by the end of the year

At last week’s informal ECOFIN meeting in Milan, European finance ministers discussed the future of the EU financial transaction tax (FTT), but are still reluctant to divulge any substantial information about the cont...
By Aaran Fronda
September 16 2014
This content is from: United States

The tax market reacts to the BEPS 2014 deliverables: Do you agree?

The OECD today unveiled its 2014 deliverables at the halfway stage of the multilateral organisation’s ambitious base erosion and profit shifting project, commissioned by the G20, which represents the biggest ever revi...
By Matthew Gilleard
September 15 2014
This content is from: Cyprus

Holding Companies Focus 2014 now available

Leading advisers from Eurofast in Cyprus, Grant Thornton in Ireland, KPMG in Malta and KPMG in Switzerland explain what each of their jurisdictions is doing to strengthen their appeal as holding company locations.
September 15 2014
This content is from: European Union

ECJ rules in favour of GMAC in VAT bad debt relief claim

The GMAC decision in the European Court of Justice (CJEU) should give taxpayers the courage to look for benefits from inconsistencies in member states’ VAT legislation, advisers believe.
By Aaran Fronda
September 10 2014
This content is from: Luxembourg

Luxembourg looks to expand VAT free zone regime

A Bill was submitted to the Luxembourg Parliament this month that will extend the VAT free zone regime in a bid to increase the country’s competitiveness in the logistics sector, enhance its profile as a storage site ...
By Aaran Fronda
September 09 2014
This content is from: Chile

Chile pursues biggest tax code overhaul in 30 years

Chile is undertaking the most thorough review and reform of its tax system in three decades, but is not conforming to the most common reform trends being seen elsewhere around the world. Worryingly for taxpayers, the ...
By Matthew Gilleard
September 04 2014
This content is from: Argentina

Argentine Supreme Court: Must grossing-up be considered for VAT purposes?

In re Puentes del Litoral the Argentine Supreme Court analysed whether, in a cross-border transaction agreed with grossing-up, the amount of the income tax assumed by the local party has to be considered for value add...
September 03 2014
This content is from: India

India: Central and state governments struggle to reach consensus over GST

Arun Jaitley, Indian Finance Minister, has stressed that too many products cannot be excluded from the goods and services tax, as state governments push to keep products such as petrol, tobacco and alcohol outside the...
By Aaran Fronda
September 02 2014
This content is from: United States

Werner Schuster of Philip Morris: Why in-house is better than private practice

In an exclusive interview with International Tax Review, Werner Schuster, vice-president – head of tax at Philip Morris International (PMI), outlines the benefits of working in an in-house tax team, points out how tec...
By Aaran Fronda
September 01 2014
This content is from: European Union

Germany: Local tax authorities note access to electronic publications is separate, not ...

Eveline Beer, of Küffner, Maunz, Langer, Zugmaier, explains the reasoning behind the notification of the Bavarian tax authorities that the provision of access to e-papers or e-books and the subscription to a printed v...
By ITR Correspondent
September 01 2014

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