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BDO Indirect Tax News July 2022

  • Canada: Highlights of the new luxury goods tax
  • Chile: IRS announces new VAT withholding obligations for intermediaries
  • China: Schedule for refund of excess input VAT credit accelerated
  • European Union:
    • AG opines input VAT incurred on services contributed free of charge to a subsidiary is nondeductible
    • CJEU further clarifies the concept of a VAT fixed establishment
  • France: Non-resident suppliers of distance sales have opportunity to regularize French VAT liabilities
  • India: 
    • Supreme Court strikes down GST reverse charge on ocean freight in CIF imports
    • Supreme Court rules reimbursed salary of certain seconded employees is subject to service tax
  • Indonesia: Implementing regulation issued on VAT treatment of e-commerce transactions
  • International: Indirect tax bytes
  • Netherlands: 
    • No VAT charged on the supply of leased property
    • Foreign establishments to be excluded from Dutch VAT groups
  • Poland: VAT grouping rules again postponed
  • United Arab Emirates: 
    • Highlights of Comprehensive Economic Partnership Agreement with India
    • New whistle blower program in effect
  • United Kingdom: 10 common pitfalls with customs declarations
  • United States: 
    • Breaking down sales and use tax compliance for SaaS companies
    • CBP and DHS release important guidance on Uyghur Forced Labor Prevention Act

 

Source: BDO

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