Indirect Tax

Archive: Indirect Tax

This content is from: Austria

EU’s cross-border VAT pilot scheme extended again

The EU is extending its cross-border rulings project pilot until September 30 2018.
By Joe Stanley-Smith
March 31 2015
This content is from: Malaysia

GST starts today in Malaysia: noticeable gaps remain

Malaysia today starts levying goods and services tax (GST) at 6%, replacing sales and services tax. Advisers report grey areas, especially in the healthcare and financial sectors, though say that Malaysia's Revenue an...
By Meredith McBride in Hong Kong
March 31 2015
This content is from: Australia

Australia eyes taxation overhaul in tax reform discussion paper

On March 30, Australia’s treasurer Joe Hockey announced a tax reform discussion paper titled Re:think, in prelude to a white paper expected late this year. Advisers say that reform of corporate and personal income tax...
By Meredith McBride in Hong Kong
March 30 2015
This content is from: Austria

European Tax Awards 2015 - the shortlists are out

The nominees have been revealed for International Tax Review's European Tax Awards 2015.
By Ralph Cunningham
March 29 2015
This content is from: France

E-books judgment prompts calls for EU VAT reform

Ministers of culture from France, Germany, Italy and Poland have demanded the EU evolves its legislation to allow e-books to be taxed in the same way as physical books.
By Joe Stanley-Smith
March 25 2015
This content is from: Switzerland

Pascale Colin: Defining challenges for today's group tax manager

Matthew Gilleard talks with Pascale Colin, group tax manager at EFG Bank, about the role of the tax director, her journey in getting there, and operating successfully in a rapidly-evolving Swiss, European and global t...
By Matthew Gilleard
March 25 2015
This content is from: United States

Global oil price plunge shakes up the way governments do taxes

If political instability, leadership changes, and tightened tax laws weren't strenuous enough, plummeting oil prices in the latter half of 2014 left many governments and corporations exasperated, questioning how low p...
By Meredith McBride in Hong Kong
March 25 2015
This content is from: Romania

NNDKP promotes two new tax directors

Romanian firm Nestor Nestor Diculescu Kingston Peterson has announced the appointment of two new tax directors: Adina Vizoli and Sorin Mociofan.
By Joe Stanley-Smith
March 25 2015
This content is from: European Union

Irish Revenue official: Bringing MOSS to life

The new EU legislation changing the place of supply of business-to-consumer (B2C) electronic services, telecommunications and broadcasting to the country of the consumer has been the VAT story of the year. Joe Stanley...
March 25 2015
This content is from: United States

Colorado SUT: What can taxpayers expect from next week’s case?

Taxpayers may have plenty to fear if next week’s Tenth Circuit case concerning the so-called Amazon tax goes in favour of Colorado, as it could lead other states to implement similar rules to cash in on the verdict, m...
By Joe Stanley-Smith
March 25 2015
This content is from: China

Practical considerations for Chinese withholding tax on cross-border service transactions

The potential Chinese tax implications of the provision of cross-border services into China are as numerous as they are confusing. Scott Heidecke and Flora Luo of Nexia International member firm Nexia TS (Shanghai) di...
March 25 2015
This content is from: United States

How should taxpayers deal with rising indirect tax bills?

A new report has identified rising indirect tax rates, the spread of VAT or GST systems and stricter taxation of e-commerce are key trends of today’s indirect tax environment.
By Joe Stanley-Smith
March 20 2015
This content is from: Brazil

Brazil: Municipal service tax – controversial aspect of the exports of services

The uncertainty in the municipal service tax legislation regarding the export of services from Brazil is causing debate about cross-border transactions. Ricardo M Debatin da Silveira and Gabriel Caldiron Rezende of Ma...
By ITR Correspondent
March 18 2015
This content is from: United Kingdom

Court of Appeal in London delivers Investment Trust Companies decision

In its recent judgment in Investment Trust Companies (in liquidation) v Commissioners for HMRC [2015] EWCA Civ 82, the Court of Appeal in London found that investment trust companies (ITCs) could recover from the UK r...
March 16 2015
This content is from: Switzerland

Switzerland Focus 2015 now available

Leading advisers update you on the latest developments in Switzerland.
March 12 2015
This content is from: India

Tata may face double taxation after High Court allows VAT on brand royalties

The Bombay High Court has ruled in favour of the Maharashtra revenue authorities on levying VAT on the transfer of the right to use intangibles including trademarks, copyrights or patents.
By Meredith McBride in Hong Kong
March 11 2015
This content is from: Sponsored

What do foreign suppliers of goods and services need to know about Swiss VAT?

Laurent Lattmann and Patrick Imgrüth of Tax Partner AG – Taxand provide an overview of the Swiss VAT system, highlighting the challenges that foreign suppliers of goods and services need to be aware of, including new ...
By ITR Correspondent
March 11 2015
This content is from: China

China's National People's Congress debates introducing law-based taxation

During national legislative meetings on Sunday March 8, a draft revision of China’s Legislation Law was submitted, mandating that all taxes be imposed through legislation, which taxpayers say would provide greater con...
By Meredith McBride in Hong Kong
March 10 2015
This content is from: Indirect Tax

Indirect Tax Leaders guide 2015 - nominations open
By Matthew Gilleard
March 10 2015
This content is from: Sponsored

New VAT refund rules in the Philippines

The Philippines tax authority has finally issued a circular to clarify the rules on claiming VAT refunds.
By ITR Correspondent
March 08 2015
This content is from: Austria

Goods vs services: ECJ rules against France and Luxembourg in e-books dispute

The European Court of Justice (ECJ) has ruled that France and Luxembourg cannot apply a reduced VAT rate to e-books, despite a reduced rate being acceptable for physical books.
By Joe Stanley-Smith
March 06 2015
This content is from: South Korea

10% VAT in Korea to hit top e-commerce companies on July 1

Korea is targeting global online retailers in its expanded VAT legislation, which will tax the non-resident distributors of digital content to Korea customers. From July 1 2015 electronic service providers will be cha...
By Meredith McBride in Hong Kong
March 05 2015
This content is from: Austria

MOSS registration figures lower than expected

Around 7,000 businesses have registered for the EU’s VAT mini one-stop shop (MOSS) – far fewer than expected.
By Joe Stanley-Smith
March 04 2015
This content is from: India

India Budget 2015 - Indirect tax changes fail to strike a chord

Abhishek Shah, of Caterpillar in Asia, but writing here in a personal capacity, explains where he thinks the Indian Budget should have gone further on indirect tax.
By ITR Correspondent
March 03 2015

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