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:
- European Union: Commission adopts CBAM implementing regulation and transition period now in effect
- Brazil: Indirect tax reform: “A work in progress”
- Canada:
- Impending deadline for filing Underused Housing Tax return
- Changes to customs regime requires importers to register in the Assessment and Revenue Management portal
- China: VAT reduction and exemption extended for small-scale taxpayers
- Egypt: Guidance issued on VAT treatment of a supply of digital services
- European Union:
- New place of supply rules for virtual events to apply as from 2025
- EU Commission put forward ambitious proposals to reform EU Customs
- Germany: News on e-invoicing: What you need to know about electronic invoicing!
- India: Bad beat: Online gaming subject to both 28% GST and 30% TDS and applies to foreign providers
- International:
- Indirect tax bytes
- Plastic packaging and packaging waste
- Netherlands: Simplified triangular transaction rule brought in line with EU jurisprudence
- New Zealand: Taxation beyond the physical footprint: New Zealand to jump on the DST bandwagon
- Spain:
- New registration/reporting obligations for the packaging sector
- Supreme Court rules on proportionality of penalties related to the reverse charge
- United Kingdom: VAT recovery on deal costs – selling shares to fund ‘downstream’ taxable activity
- United States: Unveiling the hidden perils of the sales tax registration process