BDO Indirect Tax News - Issue 4/2018

BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.This issue includes:

  • CANADA: Québec Sales Tax changes for non-residents of Québec fast approaching
  • ARGENTINA: Regime for promoting generation of renewable energy
  • CANADA: USMCA 101 - What is in NAFTA 2.0?
  • CURACAO: Turnover tax
  • ECUADOR: ISD exemptions and VAT rates
  • FRANCE: VAT deduction claimed by Hold Co. for renting premises to subsidiaries
  • GERMANY: Update on consignment stocks, vouchers, and electronic marketplaces
  • HUNGARY: Extension of the reduced VAT rate and VAT treatment of vouchers
  • INDIA: Advance ruling under GST in India
  • INDONESIA: Export of taxable services in Indonesian tax regulation
  • IRELAND: Budget 2019
  • ITALY: Italy invoicing – New requirements / Transfer pricing adjustments - Clarifications by Italian revenue agency
  • LATVIA: Introduction of an innovative “Taxpayer Rating” system
  • MALAYSIA: Re-implementation of Sales and Service Tax
  • THE NETHERLANDS: Increase of the Dutch reduced VAT rate
  • SAUDI ARABIA: VAT publications
  • SPAIN: Financial Transaction Tax and Digital Service Tax
  • UNITED ARAB EMIRATES: Penalties mark the start of a new chapter for UAE VAT
  • UNITED KINGDOM: ‘Making Tax Digital’ deferred for non established businesses / UK adopts EU VAT treatment of vouchers