Editor's PicksWorld Global overview of Indirect tax treatment of bad debts, cancellations and no-shows 17 April 2020
United Kingdom Upper Tribunal: The Rank Group PLC; & Done Brothers – VAT exemption for gambling 17 April 2020
South Korea Small taxpayers exempt from charging or remiting VAT until 31 December 2020 17 April 2020
Switzerland Value added tax (VAT): Federal court opens gates for partial tax concessions 17 April 2020
Germany Right to deduct: description of services on invoice must be sufficiently concrete 17 April 2020
South Africa VAT Exemption of “Essential Goods”. Does that mean more disposable income for consumers? 17 April 2020
World OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received 17 April 2020
India Sale of under construction building under ‘Business Transfer Agreement’ is supply of service, exempt from GST 17 April 2020
Cyprus COVID-19: Decree on prepayment of 30% of the VAT due by taxpayers, submit monthly instead of quarterly tax returns 17 April 2020