February 2019 issue of the Global VAT/GST Newsletter, a publication of Baker McKenzie’s Tax Practice Group.
Brazil: Brazilian IRS clarifies the impacts of debt forgiveness for PIS/COFINS purposes
Colombia: VAT on digital services in Colombia
European Union: No right to deduct VAT in the absence of invoices
Luxembourg: VAT and transfer pricing, the “last partners on the dance floor”
Malaysia: Indirect tax update
Russia: Russia expands territorial VAT regime on ESS to B2B transactions: Measuring the impact on e-commerce world and intragroup arrangements
South Africa: New VAT Regulation for electronic services effective April 2019
Spain: Reduction of the standard IGIC rate (Canary Islands Indirect Tax)
Spain: Madrid High Court of Justice applies the VAT use and enjoyment clause
United Arab Emirates: Managing VAT in the UAE: Gearing up for end-of-year input tax adjustments
Venezuela: New value-added tax and income tax advance regime for special taxpayers in Venezuela
Venezuela: Tax administration modifies the rules on printing presses and tax machines for preparing invoices and other documents
Source: BakerExchange
