European UnionLatvia ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud 22 May 2019
United StatesWorld Senior US Treasury official again warned of the dangers of unilateral digital services taxes being enacted around the world 22 May 2019
United Kingdom Overpayments constitute consideration for taxable supplies – National Car Parks Limited v HMRC 22 May 2019
United Kingdom HMRC update of VAT Notice 701/1 ‘How VAT affects charities’ and VAT Notice 701/6 ‘Charity funded equipment for medical and veterinary uses’ 22 May 2019
United Kingdom Supplies of ‘fractional ownership interests’ in a property are standard rated – HMRC v Fortyseven Park Street Limited 22 May 2019
United States Why a tax system that the U.S. hasn’t embraced has found favor in much of the world – VAT in the US a good idea? 22 May 2019
Canada GST/HST proposals impacting Canadian resident holding corporations, partnerships and trusts 22 May 2019
Bolivia VAT complementary regime on income arising from dependent services – amendments published 22 May 2019