Indirect Tax

Archive: Indirect Tax

This content is from: European Union

ECJ sets precedent for VAT calculation rebates in the pharmaceutical industry

In the EU case involving global pharmaceutical company Boehringer Ingelheim, the European Court of Justice (ECJ) has set precedent on the long-debated matter of how rebates should be treated for VAT purposes when they...
By Contributed
December 21 2017
This content is from: United States

The surprising ways governments and tech companies are working together to close tax lo...

Historically, there has been long-standing friction between governments and businesses due to complexities within outdated tax laws and compliance processes. As a result, businesses face many obstacles and take on add...
By Contributed
December 14 2017
This content is from: Austria

2018 to bring seismic VAT changes for EU and UK

There are a number of colliding dynamics which will lead governments worldwide to undertake drastic measures on VAT and other taxes in 2018, resulting from namely Brexit, VAT fraud, austerity straitjackets and global ...
December 14 2017
This content is from: Germany

ECJ: Postal address on invoice for VAT purposes is sufficient

The European Court of Justice’s decision on the possibility of using postal addresses on invoices confirms how the EU VAT Directive should be interpreted. However, the ruling is not restricted to suppliers.
By ITR Correspondent
December 11 2017
This content is from: European Union

Brexit means full alignment on customs

After months of gruelling negotiations, the EU and the UK have finally settled on the first parts of a Brexit deal covering the questions around the single market and customs union with major implications for tax policy.
By Josh White
December 08 2017
This content is from: Austria

EU to step up information sharing in digital VAT fraud plan

The European Commission (EC) has proposed new tools to help its member states combat VAT fraud through greater information sharing.
By Joe Stanley-Smith
December 04 2017
This content is from: Bahrain

UAE and Saudi Arabia ready for VAT: Are you prepared?

The United Arab Emirates and Saudi Arabia have published their final VAT laws, but questions remain over just how ready the GCC and its taxpayers are for VAT with only a month to go.
By Josh White
December 01 2017

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