Below you will find all items we published in the past week.
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- ICC TradeFlow blockchain platform launches to simplify trade processes
- Determine the right technology for VAT determination
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EUROPE
- Digital taxation and digital transformation
- Draft law implementing EU Directive on cross-border tax arrangements (DAC6)
- Lessor denied reduced VAT deduction for air conditioning repairs
- Rules for rounding regarding VAT calculations, payments
- Start of the last stage of electronic sales registration (EET) and reduction of VAT on certain supplies
- Council reaches political agreement on reporting obligations for Payment Service Providers in the fight against VAT fraud
- Council reaches provisional agreement on simplified rules for small businesses
- Court of Justice of the EU has now made public new types of documents
- DAC6 Pulse incl. status overview of the implementation in DAC6
- ECJ C-501/19 (UCMR – ADA) – Questions – Collective management of copyright on musical works – Link Curia
- ECJ case C-547/18 (Dong Yang Electronics) – Opinion – Fixed Establishment for VAT
- ECJ/CJEU calendar week 46 till 50 (Nov 11 – Dec 13, 2019) – Opinions on Fixed Establishments & VAT refunds, Judgment on Cost Sharing…
- E-commerce: Council reaches provisional agreement on new rules for exchange of VAT payment data
- EU Council Reaches Provisional Agreement on Simplified VAT Rules for Small Businesses and Rules for the Exchange of E-Commerce Payment Data
- EU Mandatory Disclosure Requirements – update
- EU states back new reporting rules for card payments
- EU VAT payment data obligations for payment providers
- EU VAT registration thresholds for foreign businesses
- EU’s VAT system to tackle fraud in e-commerce
- European Union Gazettes ECJ Preliminary Ruling on Danish VAT Rules for Building Land
- How much VAT do you pay on your coffee?
- Latest version of Combined Nomenclature
- Neutrality, effectiveness and VAT. What the ECJ says?
- Reporting obligations for Payment Service Providers in the fight against VAT fraud
- Revisiting the EU VAT “2020 Quick Fixes” – Part 2: The Exemptions of Intra-Community Supplies of Goods
- Revisiting the EU VAT “2020 Quick Fixes” – Part 3: Chain Transactions
- Some thoughts on the future of the TOMS VAT regime
- The rise of digital services taxes
- Update DAC6 implimentation in AT, PT, IRL, GE, FR, FI
- VAT Action Plan: Quick Fixes
- VAT payment data, reporting to address fraud in e-commerce sector
- VAT thresholds update: Austria and Bulgaria
- VAT treatment of foreign telecom roaming services referred to CJEU
- Greece requires electronic application for confirmation of the buyer’s capacity to locally purchase certain electronics without VAT
- Greece suspends VAT payments on new buildings
- Will the myDATA Project be Delayed in Greece and Mandatory E-Invoicing be Introduced?
- Bad debts and VAT refund opportunities
- Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case)
- VAT “quick fixes” applicable beginning 2020
- E-invoicing – erroneous invoice duplication
- Italy’s unilateral Digital Services Tax advances
- Tax measures in advance of budget law 2020
- VAT refund entitlement in the case of a transfer of going concern
- 8 questions about the new VAT ID answered
- Member contribution to organic stores taxed at standard VAT rate
- Supreme Court: Always standard VAT rate alcoholic beverage in restaurants
- Digital tax just a plan, but taxation is rapidly going digital
- New information on the List of VAT payers
- Polish tax program minimizes TP and tax planning risk. Quid indirect tax?
- Invoice processing information reporting deadline further postponed
- Portugal Parliament Considers Bill to Reduce VAT Rate on Electricity, Natural Gas
- The Turkish Digital Service Tax is around the Corner
- VAT on digital services and new proposal for 7,5% Digital Services Tax
- Appeal concerning mini umbrella companies expedited: First-tier Tribunal
- Charities and VAT
- HMRC has disallowed VAT recovery of £46 million and withdrawn the VAT registration of a recruitment sector intermediary
- In Tandem: VAT due on payroll costs from provider of benefits package – FTT
- Missing Trader VAT Fraud
- New VAT Group rules
- VAT Payment Problems – Q & As
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MIDDLE EAST
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AFRICA
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AMERICAS
- Argentina confirms e-commerce Withholding VAT
- Argentina Publishes Resolution on Intermediary Withholding of VAT and Income Tax
- Brazilian tax authorities issue guidance on exclusion of state VAT from PIS and COFINS tax basis
- Brazilian tax authorities issue guidance on the exclusion of state value-added tax from PIS and COFINS tax basis
- Costa Rica’s General Customs Directorate publishes resolution amending the Customs Procedures Manual
- Mexico approves significant tax reform
- What foreign digital service providers need to know about Mexico’s tax reform
- Improving Sales Tax Automation in Manufacturing
- Indirect tax developments in Colorado, Massachusetts, Texas and Washington
- Nebraska waives sales tax penalties for remote sellers, sets firm compliance deadline
- NYS Tax Department: Changes To Sales Tax Collection Requirement For Marketplace Providers
- Ohio joins the “End the Pink Tax” revolution
- Sales tax for paper version of medical records (Indiana); penalty waiver for remote sellers (Nebraska); no sales tax for on-demand seminars…
- The trouble with origin sourcing sales tax
- US Customs will track oil imports through the blockchain
- US imposes Section 301 tariffs on EU goods: impact estimated at USD 7.5 billion trade value
- When California says you owe it $1.6 million in back sales tax
- Where you need to be registered to get an exemption certificate
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ASIA-PACIFIC
ASIA-PACIFIC
- A2Z TAXCORP LLP weekly GST Communique dated November 11, 2019
- Bizmen want VAT refunds adjusted with SGST
- E-invoicing to be introduced on a voluntary basis: here’s what you should know
- GST shortfall and what govt needs to do
- India Customs Agency Issues a Circular to Clarify Restrictions on Input Tax Credits
- Issuance Of FAQs Clarifies GST On Financial Services
- Nirmala Sitharaman promises further GST simplification to help India improve biz ranking
- Revenue intelligence officers should act as facilitators for taxpayers, says FM
- Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR
- Complexities in light of multiple tax rates and new invoicing, bookkeeping and registration requirements
- SME merchant fee subsidy program introduced
SINGAPORE
- EU-Singapore trade deal to take effect this month
- Final green light to the EU-Singapore Free Trade Agreement
- GST support package to help all Singaporean households
- MOF invites feedback on proposed changes to GST Act
- Singapore Announces Plans For GST Reforms
- Singapore Government to Include GST Rate Increase as Part of 2020 Budget
- Singapore GST rise to 9%
- Singapore Tax Agency Updates GST e-Tax Guide for Web Hosting, Co-Location Services
