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Global Indirect Tax News

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

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May 2019

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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.

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