VAT–MNE Tax

Nyasha Nigel Machiri of Baker Tilly Chartered Accountants, Zimbabwe, discusses Facebook’s announcement that they will be charging Zimbabwe advertisers value-added tax on the sale of ads . . .

Multinational

OECD working paper concludes that, rather than being regressive, VAT is roughly proportional or slightly progressive in most of the 27 OECD countries examined: OECD→

August 11, 2020

Americas

Indonesia adds Facebook, TicTok, Amazon, Apple subsidiaries to list of foreign digital companies required to collect 10 percent VAT from customers beginning September: Eisya A. Eloksari / The Jakarta Post→

August 7, 2020

Europe

German parliament approves VAT rate cut to 16 percent: Reuters→

June 30, 2020

Europe

EU Member States agree to defer start date of e-commerce VAT rules

June 24, 2020

EU Member State representatives on Coreper (the Permanent Representatives Committee) today reached . . .

Americas

Mexico proposal would temporarily reduce VAT from 16 percent to 10 percent: KPMG→

June 16, 2020

Europe

Italy clarifies VAT reporting obligations of online marketplaces

June 16, 2020

Davide Anghileri, a tax researcher with the University of Lausanne, Switzerland, discusses June 1 Italian Revenue Agency guidance clarifying the VAT reporting obligations of online platforms . . .

Europe

German cabinet passes stimulus tax measures

June 12, 2020

Berlin tax practitioner, Ninja-Antonia Reggelin, notes today’s passage by Germany’s cabinet of law implementing the tax measures relevant to business, identifying a few changes from the German finance ministry’s earlier draft . . .

Europe

EU court reexamines VAT treatment of rebates

June 2, 2020

Daan Arends and Wouter Kolkman of DLA Piper Netherlands discuss a May 28 decision of Court of Justice of the European Union in the World Comm Trading case, which revisits the VAT consequences for businesses that receive rebates . . .

Europe

EU Advocate General addresses UK’s VAT exemption for cost-sharing groups

May 27, 2020

Francesca Amaddea, a researcher at the Tax Law Competence Centre (SUPSI), Manno, Switzerland, discusses the conclusions of Advocate General Juliane Kokott issued April 23 concerning a case before the European Court of Justice on the operation of the VAT exemption for cost sharing groups when a third country is involved . . .

Italy’s Supreme Court rules on VAT treatment of intercompany management fees

May 21, 2020

Gian Luca Nieddu, Partner, Transfer Pricing & Tax Value Chain, Hager & Partners, Milan area, discusses a recent decision, of Italy’s Supreme Court which addressed the VAT deductibility of intercompany charges accomplished by the reverse charge mechanism . . .

Africa

Kenya’s Finance Bill 2020 proposes new digital services tax, amnesty, other measures

May 21, 2020

George Maina, a tax partner at Rodl & Partner, Kenya, discusses May 5 Kenya government tax proposals in Finance Bill 2020, which include a digital services tax and minimum tax . . . .

Asia-Pacific

Saudi Arabia to triple VAT rate to 15 percent, suspend cost of living allowance: BBC News→

May 15, 2020

Europe

EU Commission extends deadlines for VAT e-commerce rules, DAC reporting

May 13, 2020

The EU Commission has announced that, because of the COVID-19 emergency, it will postpone the entry into force of the VAT e-commerce package and will extend . . .

Digital Economy

EU likely to adopt proposal to delay 2021 VAT e-commerce reforms to July 2021: Richard Asquith / Avalara VATlive→

May 11, 2020

Americas

Walmart doesn’t owe sale tax on items sold through its marketplace, Louisiana Supreme Court holds: AP / The New York Times→

January 30, 2020

Asia-Pacific

Bahrain guidance describes how to calculate value of related party transactions for VAT: PWC→

January 15, 2020

Asia-Pacific

Singapore issues new GST guide for e-commerce: Inland Revenue Authority of Singapore→

November 22, 2019

EU Council addresses VAT for e-commerce, excise tax, tax blacklist, digital tax

November 12, 2019

MNE Tax Contributing Editor, Davide Anghileri, of the University of Lausanne, discusses political agreements reached by the European Council during its meeting of November 8 that are related to taxation . . .

Digital Economy

German legislation imposing VAT liability on online platforms is contrary to EU law, Commission asserts

October 15, 2019

The EU Commission on October 9 asked Germany to withdraw VAT changes . . .

Africa

Angola: VAT introduced October 1 replacing consumption tax: Macauhub→

October 8, 2019

Americas

Mexico proposes new rules to tax highly digitalized businesses

September 2, 2019

Fernando Juarez Hernandez, a tax attorney in Mexico City, discusses a Mexican bill introduced to Congress August 21 that would tax digital platforms . . .

Asia-Pacific

Singapore tax authority publishes etax guide titled “GST: Taxing imported services by way of an overseas vendor registration regime”: Inland Revenue Authority of Singapore→

August 26, 2019

Asia-Pacific

New Zealand government special report addresses GST on low-value imported goods: Policy and Strategy, Inland Revenue→

August 20, 2019

Asia-Pacific

Oman to delay 5 percent VAT until 2021: Avalara VATLive→

July 31, 2019

Asia-Pacific

Saudi Arabia publishes English-language guide on making tax rulings requests: General Authority of Zakat & Tax→

August 5, 2019

Asia-Pacific

South Korea approves bill imposing 10 percent VAT on technology companies: Pulse→

December 11, 2018

Europe

UK guidance addresses effect of “no-deal” Brexit on VAT system

September 24, 2018

UK HM Reveue and Customs (HMRC) has issued a guidance note that discusses the VAT implications . . .

Asia-Pacific

New Zealand proposal would impose GST on foreign online low-value sales

October 17, 2018

New Zealand’s Minister of Revenue today announced proposed new GST rules applicable to online . . .

Asia-Pacific

Saudi Arabia publishes English-language VAT guides

October 5, 2018

The Saudi Arabia tax authority has published English-language versions of four . . .

Asia-Pacific

China to cut company tax and fees, reform VAT, finance minister says: Reuters→

January 22, 2019

Europe

UK votes to remain outside EU VAT system after Brexit: Avalara VATLive→

July 18, 2018

Switzerland’s revised VAT regime to enter into force in 2018

June 2, 2017

The partial revision of Switzerland’s Value Added Tax Act will come into force on 1 January 2018, writes Davide Anghileri of the University of Lausanne . . .

Countries approve OECD proposal on VAT/GST collection by digital platforms

March 25, 2019

MNE Tax contributing editor, Davide Anghileri of the University of Lausanne, discusses the fifth Global Forum on VAT meeting in Melbourne, held March 20-22, where more than 100 jurisdictions, endorsed an OECD report on the role of digital platforms in the collection of VAT/GST on online sales . . ..

Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024

Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024

David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023

Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023

Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
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