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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 - August 2018

Click here to read the August 2018 edition which includes:

  • Global Rate Changes in Greece, Moldova, Russia, Spain and Swaziland
  • Indirect tax updates in the Americas
    • United States: Texas court rules that software used to produce semiconductor chips was not used in manufacturing
    • Canada: New GST rules on management services of investment limited partnerships
  • Indirect tax updates in Europe, Middle East, and Africa
    • Czech Republic: Proposed amendments to VAT law
    • European Union: Holding company performs an economic activity by leasing building to its subsidiary
    • European Union: Sale of online auction credits qualify as sale of services rather than advance payments on subsequent sales of goods
    • European Union: TIR carnets may prove that shipping services are connected with exportation of goods according to Advocate General
    • European Union: Advocate General clarifies VAT treatment of cross sales of goods under excise duty suspension regime
    • European Union: Debt collection services do not qualify as VAT exempt financial services
    • European Union: VAT committee clarifies VAT exemption regarding management of special investment funds
    • European Union: Infringement proceedings against member states for noncompliance with EU law
    • Germany: Proposed amendments to VAT law
    • Italy: Guidance on new e-invoicing requirements
    • Serbia: Amendments to VAT regulations
    • United Arab Emirates: Overview of recently published VAT guidance
    • United Kingdom: Upper tribunal confirms that VAT incurred in non-commercial leasing activity is not refundable
    • United Kingdom: Temp agency expense scheme not subject to VAT according to lower tribunal
    • United Kingdom: VAT refund claims can only be made by VAT group representative according to UK Supreme Court
    • United Kingdom: Guidance on VAT treatment of car finance deals
    • United Kingdom: Making tax digital guidance
    • United Kingdom: Brexit update
    • United Kingdom: Proposal to prevent abuse of financial servcies loophole
  • Indirect tax updates in Asia Pacific 
    • India: Proposed amendments to GST
    • India: Reimbursements by foreign head office to Indian liaison office not liable to GST
    • Malaysia: Sales and services tax to be implemented effective September 1, 2018
  • Trade & Customs
    • European Union: Tariff measures to address trade diversion of steel imports
    • South Africa: Government approves six special economic zones
  • Additional developments covered in brief - Aruba, Australia, Belgium, Bulgaria, Colombia, Egypt, European Union, Ireland, Italy, Moldova, Russia, Saudi Arabia, Singapore, South Africa, Switzerland, Taiwan, Ukraine, United Kingdom and Uruguay. 

Previous Issues

July 2018

June 2018

May 2018

April 2018

March 2018

February 2018

January 2018

December 2017

October 2017

September 2017