BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
In this edition:
- Netherlands: Foreign establishments excluded from Dutch VAT groups
- United States: State and local tax considerations beyond sales tax: A guide for inbound businesses
- Argentina: Changes made to tax on foreign currency exchange transactions
- Australia: Exporters could be impacted by carbon tariffs in the EU
- Canada:
- Bill S-211: Building sustainable supply chain disclosures within ESG reporting
- Underused Housing Tax (UHT) relief may be on the horizon
- Chile: VAT exemption for professional partnerships
- Czech Republic: VAT rate changes and limits on VAT deductions
- European Union/Luxembourg: CJEU clarifies board members not subject to VAT
- Indonesia: Government subsidizing certain residential housing purchases by assuming VAT
- International: VAT/GST changes for 2024
- International: Indirect Tax bytes
- Japan: 2024 tax reform includes new compliance requirements for platform operators
- Luxembourg: Domestic reverse charge extended to supplies of certain electronic devices and metals
- Poland: Update on the introduction of mandatory electronic invoicing
- Singapore: High Court issues seminal decision on the GST treatment of a “direct selling” business model
- Spain: Regulations on invoicing software and e-invoicing systems published
- Sweden:
- Court decision facilitates input VAT deduction rights for active holding companies disposing of shares
- Deductibility of input VAT for mixed activities can be calculated based on turnover
- United States: Export control rules on semiconductors and advanced ICs updated and expanded