Global Indirect Tax News

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Global Indirect Tax News

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

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December 2016

Americas

  • United States: The Ohio Supreme Court has affirmed the CAT economic presence nexus standard.

Asia Pacific

  • India: Revised model GST (CGST, SGST, and IGST) laws and the draft GST compensation law were released in November 2016.
  • India: Provisions relating to cross-border OIDAR services have been amended.
  • India: The benefit of deferred payment of import duty has been extended to importers certified under AEO.
  • India: The levy of entry tax by States has been upheld as constitutional.
  • Indonesia: A regulation has been published regarding the voluntary declaration of customs value for import duty calculation.
  • Indonesia: U.S. anti-dumping policy may disadvantage Indonesian exporters.

EMEA

  • European Union: The European Commission has proposed changes to the VAT rules for e-commerce.
  • Finland: There are significant changes from 1 January 2017 for taxpayers who file and pay VAT and other indirect taxes, including in relation to electronic filing, the amendment of VAT returns, late filing penalties, tax periods, and appeal procedures.
  • Ghana: There are new rules in respect of VAT and supplies of electronic services.
  • Italy: The tax authorities have issued a ruling regarding the implementation of the Skandia principles.
  • Italy: Clarifications have been provided regarding the payment of VAT refunds to third party agents. 
  • Italy: There has been clarification by the Customs and Monopoly Agency regarding the presentation of goods under the UCC.
  • Italy: There is an update on excise duties. 
  • Malta: Changes made to the VAT law have significantly expanded the VAT exemption for investment management scheme services.
  • Portugal: The State Budget law for 2017 has been approved by Parliament, including a number of indirect tax changes. 
  • Portugal: There have been changes announced to the SAF-T tables. 
  • Russia: There are amendments to the Russian Tax Code aimed at implementation of the General Guidelines of the Russian Tax Policy for 2017-2019.
  • Russia: Russia is to introduce tax free shopping for foreigners. 
  • Russia: Regulations have been eased on advertising content in printed periodicals for the purposes of the 10% VAT rate.
  • Russia: Interregional Tax Inspectorate No. 7 is to control the assessment of VAT on foreign e-services sellers.
  • Russia: The National E-Commerce Association has called for sales tax instead of VAT for foreign e-retailers.
  • Russia: There has been an amendment to the criteria for industrial products for the purposes of attribution to goods without analogues manufactured in Russia.
  • Russia: There will be an increase in excise rates for certain excisable goods.
  • Spain: A new Anticipated Electronic VAT Reporting System (SII – Suministro Inmediato de Información) will enter into force on 1 July 2017. 
  • Ukraine: Vehicle certification procedures have been simplified.
  • United Kingdom: The tax authorities have issued a consultation on VAT grouping.
  • Eurasian Economic Union: The Board of the Eurasian Economic Commission has made a recommendation on the inclusion of license and other similar payments for the use of intellectual property objects in the customs value of goods imported into Eurasian Economic Union.
  • Eurasian Economic Union: There are revised technical regulations on the safety of packaging and new rules for the labelling of medicine products and veterinary pharmaceutical products.

Archive

Global Indirect Tax News, November 2016

Global Indirect Tax News, October 2016

Global Indirect Tax News, September 2016

Global Indirect Tax News, August 2016

Global Indirect Tax News, July 2016

Global Indirect Tax News, June 2016

Global Indirect Tax News, May 2016

Global Indirect Tax News, April 2016

Global Indirect Tax News, March 2016

Global Indirect Tax News, February 2016

Global Indirect Tax News, January 2016

Global Indirect Tax News, November 2015

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Global Indirect Tax News, January 2015

Global Indirect Tax News, December 2014

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Global Indirect Tax News, April 2014

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Global Indirect Tax News, January 2014

Global Indirect Tax News, December 2013

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Global Indirect Tax News, April 2013

Global Indirect Tax News, March 2013

Global Indirect Tax News, February 2013

Global Indirect Tax News, January 2013

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