BDO Indirect Tax News | Oktober 2024

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EMEA

• Italy: SPV can deduct input VAT incurred in MLBO transaction
• Norway: Digital reporting of information to customs before import of goods to be mandatory in 2025
• France: VAT regime for accommodation services clarified
• Finland: VAT Rates Increased and Reclassified
• Switzerland:
  • Platform Taxation to Apply as 2025
  • New VAT Law: Implications for small and medium-sized enterprises
• United Arab Emirates: Crypto and fund management services exempt from VAT
• United Kingdom:  
  • The Windsor Framework explained - VAT and duty implications 
  • EU CBAM - Taxing Future Carbon Emissions

Americas

• Argentina: Tax Rate on Certain Foreign Currency Transactions Reduced
• Canada: Mandatory CBSA Assessment and CARM Phase 2 registration and upcoming black-out period
• Colombia: Rules Governing the Electronic Equivalent Document Revised
• Mexico: Criteria for temporary importation of sensitive goods revised
• Peru: New tax on digital platforms introduced
• USA: 
  • Local Taxation of SaaS: Compliance Strategies and Potential Exposures
  • The Trade and Tax Issues Behind U.S.-Canada Digital Tax Clash

Asia Pacific

• Australia: Mandatory Climate-Related Reporting on the Horizon

International

• Indirect Tax Bytes