BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Our experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
In this month's issue:
- ARGENTINA: Promotion regime for the knowledge economy
- BAHRAIN: Two years of VAT in Bahrain
- BELGIUM: Demolition and reconstruction - Temporary extension of the reduced VAT rate
- CANADA: Canada’s journey to tax digital property and services
- COSTA RICA: VAT on Cross-border digital services
- FRANCE: Territoriality - Characterisation of fixed establishments for VAT purpose
- FRANCE: VAT grouping - Implementation in France
- GERMANY: European Court of Justice rules on the cross-border provision of company cars
- INDIA: A step closer towards ‘Atmanirbhar Bharat’
- INDONESIA: Update on Value Added Tax on sales of digital products to Indonesian customers
- IRELAND: Ireland introduces Postponed Accounting for import VAT plus other VAT updates
- ITALY: Clarifications of VAT registration of entities established in UK after Brexit
- THE NETHERLANDS: A broader interpretation by the Dutch Supreme Court of VAT exemption for collective asset management
- THE NETHERLANDS: Fixed establishment for VAT? Understanding the consequences
- THE NETHERLANDS: Application of the quick fixes in the Netherlands
- OMAN: VAT implementation
- POLAND: Poland intends to retroactively waive the obligation of a VAT representative for UK and Norwegian businesses
- SINGAPORE: Impending changes to GST rules
- SLOVAK REPUBLIC: Zero rated delivery of FFP2 and FFP3
- SPAIN: Facilities for taxpayers to complete Spanish VAT returns
- SPAIN: New SII system inputs
- UNITED ARAB EMIRATES: Landmark judgments and the introduction of a new Tax Evasion Court
- UNITED KINGDOM: Beginning 1 January 2021 - New rules for selling goods directly to UK customers
- UNITED STATES: Sales tax traps for e-retailers
- ZIMBABWE: VAT - Revenue collection enhancement measures
- ZIMBABWE: Excise tax changes, cargo transit restrictions, and news about trade agreements