Global Indirect Tax News


Global Indirect Tax News

Monthly newsletter covering VAT, goods and services tax, sales tax issues, and global trade issues around the globe.

Recent updates and an a news archive appear below; for back issues of Global Indirect Tax News, or to subscribe, please email a request to

June 2021

Featured articles


Tax amnesty to apply from 1 July 2021

Regulations have been published to implement the tax amnesty proposed in the 2021/22 budget. The amnesty, which includes VAT, will apply from 1 July 2021. It allows for penalties and interest to be written off upon payment of outstanding tax liabilities.

Assessment and Revenue Management project
Release 1 of the Canada Border Services Agency Assessment and Revenue Management project has been launched, with the introduction of the Client Portal. CARM aims to transform the collection of duties and taxes for goods imported into Canada.

CJEU decision on VAT groups and intra-entity supplies

A recent Court of Justice of the European Union ruling concerning supplies of services from a head office of a company that was part of a VAT group in one EU member state to its branch in another member state confirmed previous jurisprudence from the court.

Court ruling on powers of provisional attachment

The Supreme Court has held that the powers for the provisional attachment of property (including bank accounts) under GST law are “draconian” in nature and that all conditions prescribed by the legislation for a valid exercise of the power must be strictly fulfilled.
Global Indirect Tax News June 2021