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Inside Indirect Tax - Global Updates From a U.S. Perspective

KPMG knows how important it is to stay current on global indirect tax developments, especially in countries where you currently do business or are looking to expand. That's why we developed Inside Indirect Tax: Global Updates from a U.S. Perspective.

Focusing on major indirect tax developments beyond U.S. borders,Inside Indirect Tax is designed for U.S.-headquartered tax professionals whose companies do business outside the United States.

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Current Issue - April 2018

Click here to read the April 2018 edition which includes:

  • Announcement of a global benchmarking report on indirect tax and trade compliance published by KPMG International
  • Global rate changes in Austria and China
 
  • Indirect tax updates in the Americas
    • United States: U.S. Supreme Court hears oral arguments in South Dakota case seeking to overturn Quill
    • Brazil: Concept of PIS/COFINS credits broadened
    • Brazil: Update on ICMS levy on digital goods
  • Indirect tax updates in Europe, Middle East, and Africa
    • Bulgaria: Overview of Supreme Administrative Court VAT decisions
    • Czech Republic: Supreme Administrative Court limits tax authority's powers for deeming existence of VAT fraud
    • European Union: Member states cannot reduce default late interest for late VAT refunds
    • European Union: Member states may deny VAT deduction for non-compliant taxpayers
    • European Union: Sale of auction credits qualify as sale of services rather tahn advance payments on subsequent sale of goods according to Advocate General
    • European Union: Temporary inactivity does not preclude right to recover VAT
    • European Union: VAT charged and paid several years after sale not subject to original time limit
    • European Union: VAT exempt payment and transfer services should be limited to services operating as a way of transferring money
    • European Union: Report on VAT and e-commerce published
    • European Union: Overview of infringement proceedings opened against member states
    • Poland: Proposed amendments to VAT law
    • Russia: Overview of recently published VAT guidance
    • United Kingdom:  Updated guidance on VAT treatment of grants
    • United Kingdom: EU opens infringment proceeding regarding zero-treatment of derivatives
    • United Kingdom: Update on Brexit
  • Indirect tax updates in Asia Pacific 
    • Australia: Guidance on import of GST rules
    • Australia: Proposal to introduce GST withholding on sales of new residential properties
    • China: Amendments to VAT law
  • Trade & Customs
    • European Union: Proposal to use existing customs systems for certain customs formalities until 2025
    • European Union: Customs registration process updated
  • Additional developments covered in brief - Bangladesh, Belarus, Bulgaria, Belize, Canada, Colombia, Dominican Republic, Ethiopia, European Union, Hungary, Germany, Isle of Man, Latvia, Moldova, Norway, Poland, Qatar, South Africa, Sweden, Taiwan, Ukraine, United Arab Emirates, United Kingdom and Uzbekistan.

 

Previous Issues

March 2018

February 2018

January 2018

December 2017

October 2017

September 2017

August 2017

July 2017

June 2017

May 2017

April 2017