Vi publicerar fyra gånger per år nyheter om indirekt beskattning över hela världen. Våra internationella experter samlar in förstahandsinformation om lagstiftning och nuvarande lagändringar samt beslut och instruktioner från skattemyndigheterna.
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- European Union - CBAM regulation provides details on compliance obligations
- Aruba - Potential impact of the impending turnover tax on imports
- Canada - New legislation to eliminate forced and child labour in supply chains enacted
- China - Integrated circuit enterprises may be eligible for super input VAT credit
- Czech Republic - VAT reduced rates proposed to be consolidated, resulting in some reclassifications
- Denmark - Interest charged on corrections to VAT returns as from 1 July 2023
- European Union - Proposed EU Customs reform includes VAT changes
- Germany - Plastic packaging tax enacted
- Germany - New e-invoicing requirements under discussion
- India - Foreign Trade Policy 2023 includes major shift in focus
- International - Indirect tax bytes
- Italy - Tax authorities reverse position on VAT treatment of branch transactions
- Japan - Relief measures proposed for tax-exempt businesses under JCT invoicing system
- Malaysia - Update on indirect taxes, including re-introduction of voluntary disclosure programme
- Netherlands - Customer’s identity required to apply reverse charge
- Spain - Financial services now excluded from application of use and enjoyment rule
- Spain - Draft regulations issued on mandatory B2B e-invoicing
- Spain - DAC 7 implemented into domestic law
- United Arab Emirates - Implementation of VAT and corporate tax: Key differences and implications for businesses
- United States - Preparing for sales tax audits five years after Wayfair
- Zimbabwe - VAT, customs duty suspended on basic commodities