This content is from: Sponsored Indonesian law on claiming input VAT as credit evolves Endy Arya Yoga and Aditya Wicaksono of GNV Consulting consider the recent changes to claiming VAT credit in Indonesia. By Aditya Wicaksono & Endy Arya Yoga & GNV Consulting January 28 2021
This content is from: Sponsored Colombian tax treaties: Taxing indirect transfers Luis Orlando Sanchez and Juan Sebastián Torres of EY Colombia consider how double tax treaties may apply in Colombia to indirect transfers. By EY Colombia & Juan Sebastián Torres & Luis Orlando Sanchez January 28 2021
This content is from: Global ITR Global Tax 50 2020-21: The Black Lives Matter movement The racial justice movement led by the Black Lives Matter campaign reached new heights in the summer of 2020, drawing attention to systemic racism in the tax sector. Tax professionals hope for material change in 2021. By Alice Jones January 28 2021
This content is from: Direct Tax Rising Stars Awards Americas 2020 – Winners Announced! All of the winning up and coming stars in their countries and practice areas announced today By James Wilson January 28 2021
This content is from: Sponsored Brazilian electricity distributors obtain victory at the Supreme Court Carolina Romanini Miguel and Gabriel Caldiron Rezende of Machado Associados discuss the decision of the Brazilian Federal Supreme Court, which deemed the tax liability of energy distributors on free market transaction... By Carolina Romanini Miguel & Gabriel Caldiron Rezende & Machado January 27 2021
This content is from: Global ITR Global Tax 50 2020-21: Trade and customs US tariffs in retaliation to digital services taxes (DSTs), US-China tensions, and the difficulties created by Brexit made 2020 a tough year for trade and customs. With a new US President in power and new alliances fo... By Alice Jones January 27 2021
This content is from: Spain Tax advisors criticise Spain’s vague DST scope and difficult compliance requirements Tax professionals say Spain’s digital services tax (DST) lacks clarity on scope, places an unnecessarily high compliance burden on multinational enterprises (MNEs), and threatens the country’s economic competitiveness. By Alice Jones & Mattias Cruz Cano January 27 2021
This content is from: Sponsored Simplification of import VAT settlements in Poland Agnieszka Kisielewska of MDDP explains how changes to the VAT law in Poland during 2020 has benefitted businesses and taxpayers. By Agnieszka Kisielewska & MDDP January 26 2021
This content is from: Sponsored Tax Insights: Deloitte discuss the impact of tax transformation across the Americas ITR Americas Tax Awards winners Chuck Kosal, Emily VanVleet and John Wells discuss how Deloitte is at the forefront of driving tax transformation, in a podcast. By Chuck Kosal & Deloitte Transfer Pricing Global & Emily VanVleet & John Wells & Prin Shasiharan January 26 2021
This content is from: Sponsored Indian GST and its promises: Four years on Ranjeet Mahtani of Dhruva Advisors explores how India’s GST has fared since coming into effect in July 2017, while focusing on developments in the space of input tax credits. By Dhruva Advisors & Ranjeet Mahtani January 21 2021
This content is from: Sponsored Romania: Fixed establishments at a glance Georgiana Iancu of EY Romania explores the concept of fixed establishments within the Romanian tax framework and looks at how it operates alongside VAT legislation and tax audits. By EY Romania & Georgiana Iancu January 20 2021
This content is from: European Union Tax teams confront the initial impacts of Brexit Multinational enterprises (MNEs) are dealing with widespread Brexit uncertainty caused by the UK-EU trade agreement’s rules of origin, a shortage of customs brokers, and changes at the Irish sea border and UK land bri... By Alice Jones January 20 2021
This content is from: France ITR Global Tax 50 2020-21: Bruno Le Maire France’s finance minister is spearheading digital services taxes (DSTs) against multinationals and 2021 is set to be an important year for Bruno Le Maire ahead of the 2022 elections. By Mattias Cruz Cano January 20 2021
This content is from: Sponsored 25 years of Swiss VAT: The partnership with the Principality of Liechtenstein Tim Reck and Matthias Höhn of Deloitte outline obvious differences and commonalities between the VAT laws of Switzerland and its neighbour Liechtenstein. By Deloitte Switzerland & Matthias Höhn & Tim Reck January 19 2021
This content is from: Global ITR Awards 2021 and World Tax/World TP rankings research now open for submissions Companies, firms and individuals can now enter for the 2021 ITR Americas Tax Awards, ITR Asia-Pacific Tax Awards and ITR Europe, Middle East and Africa Awards. By James Wilson & Jon Moore January 14 2021
This content is from: Sponsored Assessing the wider impact of Portugal’s 'Netflix tax’ Diogo Ortigão Ramos, Tiago Gonçalves Marques and Diogo Gonçalves Dinis of Cuatrecasas consider the key elements of the Portuguese ‘Netflix tax’ and discuss whether this would pave way for the introduction of a digital... By Cuatrecasas & Diogo Gonçalves Dinis & Diogo Ortigão Ramos & Tiago Gonçalves Marques January 13 2021
This content is from: Global Tax Talks: Karine Halimi-Guez, FedEx (1) ITR Reporter Alice Jones asks Karine Halimi-Guez, managing director of tax at FedEx, about cross-functional tax planning, the importance of flexibility as a leader during COVID-19, and the importance of the tax functi... By Alice Jones January 12 2021
This content is from: OECD ITR Global Tax 50 2020-21: Piet Battiau Piet Battiau, head of the consumption taxes unit at the OECD, says his department will be using 2021 to recommend how countries can adjust VAT policies in response to sharing and gig economies as well as other areas o... By Mattias Cruz Cano January 12 2021
This content is from: Sponsored Tax liability insurance and VAT: An important tool to protect transaction partners In this interview, Geert De Neef, tax partner of Lydian, talks to Dean Andrews, head of tax liability Insurance in London at BMS Group, about VAT issues that arise in M&A and how TLI can be used to ring-fence them. By BMS Group & Dean Andrews January 11 2021
This content is from: Global This week in tax: Higher US taxes possible as Democrats take Senate The first week of January has been busy for businesses trying to get to grips with the new UK-EU trade agreement, while the Georgia election result potentially clears the way for the Biden tax plan. By Anjana Haines January 08 2021
This content is from: Sponsored Mexico: Assessing the tax reforms of 2021 Mauricio Martínez D´Meza Violante and Ricardo Gonzales Orta of Deloitte Mexico analyse the key highlights of the Mexican tax reform and assess the shortcomings of the amendments which did not pass. By Deloitte Mexico & Mauricio Martínez D´Meza Violante & Ricardo Gonzales Orta January 07 2021
This content is from: Sponsored Netherlands: Recovery of VAT - CJEU rules that actual use takes precedence over intention Daan Arends and Sebastiaan Wijsman of DLA Piper Netherlands explain how a recent judgment by the ECJ broadens the opportunities to recover VAT on costs incurred in the case of unrealised transactions. By Daan Arends & DLA Piper Netherlands & Sebastiaan Wijsman January 07 2021
This content is from: Global 2021 will bring a major shift in indirect tax policy Taxpayers should prepare for a wave of indirect tax policy changes in 2021. Governments will focus on unwinding crisis relief measures, removing tax exemptions, and introducing digital and environmental taxes. By Mattias Cruz Cano January 06 2021
This content is from: Sponsored The Brazilian STF’s stance on the levy of service tax in 2020 Ricardo Marletti Debatin da Silveira and Rogério Gaspari Coelho of Machado Associados discuss recent case law issued by the Brazilian Federal Supreme Court. By Machado & Ricardo Marletti Debatin da Silveira & Rogério Gaspari Coelho January 05 2021
This content is from: Sponsored Blockchain: Favourable VAT treatment of asset transfers into a Swiss foundation Matthias Höhn and Loris Lipp of Deloitte Switzerland provide an insight into the transfer of assets to a Swiss foundation from a Swiss VAT perspective. By Deloitte Switzerland & Loris Lipp & Matthias Höhn January 05 2021
