Africa
- Ghana: Tax measures in the 2024 budget include proposals concerning corporate income tax, gross gaming revenue taxation, value added tax (VAT), and electronic invoicing (e-invoicing). Customs proposals are also included.
Americas
- Canada: Tax measures in the 2023 fall economic update include the underused housing tax (UHT), journalism labor tax credit, clean economy credits, and goods and services tax (GST) / harmonized sales tax (HST) joint venture elections.
Asia Pacific
- Oman: A royal decree allows the Minister of Finance to grant tax exemptions under the income tax, excise tax, and VAT laws.
Europe
- Serbia: The Minister of Finance published amendments to the rulebook on VAT relating to the manner of keeping records by sellers (i.e., VAT payers) on passenger requests for VAT refunds.
- Poland: The Advocate General of the Court of Justice of the European Union (CJEU) issued an opinion that Articles 1(2), 73 and 78(a) of the VAT Directive preclude the practice of Polish tax authorities of refusing to accept only cash register receipts (without VAT invoices) as evidence of overstated VAT.
Source: KPMG
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