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Anbreen Khan, Oliver Jarratt and Alex Beattie of Deloitte explain the issues of UK VAT through analysis of four landmark cases

Indirect tax has come up in the world. Once, it was looked on as the poor relation of direct tax. All the interesting policy and practice was happening with corporate rates. Now as the political appetite for taxing companies directly is dropping off fast, officials are looking at other taxes to raise revenue. They have identified indirect tax as a likely candidate. A national sales tax was one of the radical reforms proposed by the US president's advisory panel on federal tax reform less than two years ago. And, rather than impose direct taxes, some low-tax or no-tax jurisdictions such as the UAE are looking seriously at a value-added tax system.

A comprehensive reform of Ireland's property taxation system is due to come into force on January 1 2009, explain Breen Cassidy and Ben Kelly of Ernst & Young

Rajendra Nayak Ganesh Pai The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in the case of Western Union Financial Services Inc. vs. ADIT [2007] 291 ITR (AT) 176 examined the taxability of a foreign company carrying out money transmission services. The taxpayer, a tax resident of US, was a company incorporated in the US and was engaged in the business of rendering money transfer services across international borders. For its activities in India, the taxpayer appointed agents in India who were compensated by way of commission.

Changes to the Irish tax credit system – foreign branches The Finance Act 2007 introduced significant changes to the tax credit system for Irish companies operating through an overseas branch. The new measures provide for the introduction of an Irish tax credit for taxes equivalent to corporation tax and capital gains tax paid by a branch in a country with which Ireland does not have a tax treaty or where the tax treaty provides no relief for such taxes.

Jacek Bajger (Poland), Keval Doshi (India), Thomas Herr (US), Julian Hong (China) and Geoff Soh (Singapore) of KPMG discuss transfer pricing issues for emerging markets

By Rolf Heinrich (Germany), Andrew Hickman (UK), Pascal Luquet (France) and Steven Tseng (China) of KPMG

Sponsored Americas piece by Alan Granwell and Eric Ryan of DLA Piper US

Sixth VAT Directive – Article 28c(A)(a), first subparagraph – Intra-Community supplies – Exemption – No obligation on the tax authorities to gather evidence – Directive 77/799/EEC – Mutual assistance between the competent authorities of the member states in the area of direct and indirect taxation – Regulation (EEC) No 218/92 – Administrative cooperation in the area of indirect taxation.

Sixth VAT Directive – First subparagraph of Article 28a(3) and first subparagraph of Article 28c(A)(a) – Intra-Community acquisition – Intra‑Community supply – Exemption – Goods dispatched or transported to another member state – Evidence – National measures to combat fraud.