Venezuela Venezuela published decree setting the VAT rate at 16 percent from 1 January 2020 18 January 2020
United Kingdom Isle of Man Treasury releases draft Bill on EU VAT amendments for call-off Stock arrangements 18 January 2020
China China Tax Agency explains circumstances for VAT Exemption for Cross-Border Services 18 January 2020
Brazil Brazil Tax Agency releases updated version of Electronic Bookkeeping Platform for ICMS and IPI 18 January 2020
Singapore Singapore Tax Agency Issues Explanatory Note on GST Refund for Prescribed Investment Funds 18 January 2020
European Union ECJ case C-19/19 (Pantichim SA) – Opinion – Offsetting of cross border tax/VAT claims 18 January 2020
European Union Commission Implementing Regulation (EU) 2020/21 of 14 January 2020 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of VAT 18 January 2020
World Addressing VAT Fraud in Developing Countries: The Tax Policy-Administration Symbiosis 18 January 2020
European UnionSwitzerland Campione d’Italia now part of EU Customs Union; new consumption tax 18 January 2020
European Union Commission Implementing Regulation on expanding web portal on VAT rates in connection with e-commerce package 18 January 2020
Canada Canada Border Services Agency updates 2020 customs compliance verification list 18 January 2020
Greece Instructions on adjusting input VAT deductions on capital goods related to non-use 18 January 2020