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Shaun Connolly New Zealand's Government has released a discussion document inviting submissions on proposed changes to the GST treatment of cross-border supplies of services and intangibles. The proposed new rules, which are broadly aligned with OECD draft guidelines on the same topic, would require offshore suppliers to register and account for GST when they supply services and intangibles to New Zealand-resident consumers. The document considers both 'on-the-spot' services, which are typically consumed at the same time and location as they are physically performed, and 'remote' services, which are typically consumed in a different location to where they are physically performed. In the case of on-the-spot services, the existing GST rules are generally considered to achieve the right result, because services performed in New Zealand are subject to GST, whereas services performed outside New Zealand generally are not.

Donald Vella

The Saudi Arabian Department of Zakat and Income Tax (DZIT) has issued internal guidelines to all its branches and divisions for processing withholding tax (WHT) refund claims for non-residents.

Vicente Bootello

Jim Fuller

The focus of many of the articles in this guide on issues tied to the multilateral efforts to counter tax base erosion and profit shifting (BEPS) shows that taxpayers across Latin America are keeping a close watch on global developments.

Baker & McKenzie's Jorge Narváez-Hasfura, along with Simone Musa and Daniel Zugman of Trench Rossi e Watanabe, in cooperation with Baker & McKenzie, explore changes in the tax regulatory environment, looking at how national policies are being influenced by important multilateral developments

Simón Somohano and Eduardo Campos Martínez of Deloitte Mexico assess the transfer pricing landscape in Mexico, taking into account recent national reforms and the incoming impact of the multilateral discussions on base erosion and profit shifting (BEPS)

Type of deal Value Acquirer Target Adviser to acquirer

In the second of a series of updates on intangibles valuation and intellectual property (IP) assets, NERA principal Philip de Homont and affiliated consultant Alexander Voegele look at intangibles that allow companies to charge higher prices, and methods used to determine license fees.