Global Indirect Tax News

May 2019

Featured articles

US increases tariffs on Chinese products and proposes more

The additional duty rate applicable to "List 3" products of Chinese origin has been increased from 10% to 25%, and there is a proposal for additional duty of up to 25% on a proposed fourth list of China-origin imports.

China: Tariffs increased on USD 60 billion worth of US imports

Effective 1 June 2019, the additional tariff rates already imposed on 4,545 US-origin goods will be increased from 10% to 20% or 25% and from 5% to 10%, affecting USD 60 billion worth of imports from the US.

Austria: Tax court rules on VAT treatment of roaming services

Recent court decisions have shed some light on the criteria for determining whether telecommunications services supplied by telecommunications providers established in non-EU countries are subject to Austrian VAT.

India: Levy of GST on "back office" support services upheld

According to an appellate authority ruling, a wide range of back office support services provided by an Indian company to overseas clients should be treated as intermediary services for GST purposes, attracting GST of 18%.

Luxembourg: 2019 budget law approved, including VAT measures

The budget law was approved by the parliament on 25 April 2019 and published in the official journal on 26 April, including extension of the application of the super-reduced (3%) and reduced (8%) VAT rates from 1 May 2019.

Singapore: GST reverse charge on imported services

The GST reverse charge on B2B imported services will commence from 1 January 2020. With less than eight months remaining before the new requirement takes effect, businesses yet to start the process of preparing for the reverse charge need to act.

Other news

• Austria: Draft bill addresses taxation of digital economy

• Belgium: Belgian customs authorities: non-EU established entities cannot act as exporter

• Belgium: New rules introduced for Tour Operators' Margin Scheme

• Canada: Border Services Agency increases penalties from 1 April 2019

• Colombia: Announcements on VAT procedures, tariffs and anti-dumping measures

• El Salvador mutually recognizes AEO programs with Costa Rica, Guatemala and Panama

• Finland: Supreme Administrative Court rules in two indirect tax cases

• Finland: Foreign entities may be required to register for VAT in certain cases

• France: CJEU rules failure to respond to VAT information request may be remedied

• Germany: Highlights of VAT measures in draft annual tax act for 2019

• Greece: Recent VAT changes include implementation of EU vouchers directive

• India: Sales tax imposed on royalties received by nonresident companies

• India: High Court rules on validity of local entry tax imposed on goods

• India: Enhancements to e-way bill for GST purposes and VAT amnesty announced

• India: Procedures for sharing information between income tax and GST authorities formalized

• Italy: New VAT rules enacted for online marketplaces

• Italy: Recent customs and excise developments include guidance on "Fast Corridors"

• Mexico: New tax rules for providers of ground transportation and food delivery services

• The Netherlands: State Secretary proposes air transportation tax

• New Zealand: Changes made to facilitate self correction of tax returns

• Poland: Proposed changes to VAT law include introduction of split-payment mechanism

• Portugal: New decree makes further revisions to invoicing requirements

• Portugal: Mainland and autonomous region VAT rates reduced for electricity and natural gas

• Portugal: New tax reporting requirements for inventory

• Switzerland: Amendments to VAT and sector information published

• Switzerland: Draft VAT publication on foreign entrepreneurs released for consultation

• Switzerland: Changes proposed to VAT transport rules to clarify identity of supplier

• Switzerland: Draft clarification issued on qualification for electronically supplied services

• Thailand: Export control on dual-use items update

• United Arab Emirates: Customs authority issues updates on certain policies and procedures

• United States: House taxwriters split on tax proposals to address climate change

Archive

Global Indirect Tax News, April 2019

Global Indirect Tax News, March 2019

Global Indirect Tax News, February 2019

Global Indirect Tax News, January 2019

Global Indirect Tax News, December 2018

Global Indirect Tax News, November 2018

Global Indirect Tax News, October 2018

Global Indirect Tax News, September 2018

Global Indirect Tax News, August 2018

Global Indirect Tax News, July 2018

Global Indirect Tax News, June 2018