Inside Indirect Tax

A monthly publication featuring global indirect tax updates from around the world.

Kent Johnson

Kent Johnson

Partner in Charge, Indirect Tax practice, KPMG (US)

+1 206-913-4112
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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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  • Global rate changes in Albania, China, Finland, and Turkey
  • Indirect tax updates in the Americas
    • United States: Internet Tax Freedom Act does not bar taxation of equipment according to Kansas Board of Tax Appeals
    • Canada: PST liability for nonresidents in Saskatchewan
    • Canada: New QST rules effective for electronic platforms
  • Indirect tax updates in Europe, Middle East, and Africa
    • Bahrain: VAT import and export guide published
    • Czech Republic: Proposed amendments to VAT law
    • Czech Republic: Receivables transferred under factoring contract subject to VAT
    • European Union: Live streaming services should be sourced where vendor is established according to Advocate General
    • European Union: VAT fraud committed by customer does not automatically affect import VAT exemption of vendor
    • European Union: Member states may impose time limits for rectifying invoices in nonresident refund application process
    • European Union: ECJ clarifies scope of sourcing rule related to admissions to educational events
    • European Union: Update on proposed e-commerce VAT rules
    • European Union: Guidance on Brexit published
    • France: Digital services tax proposal
    • Italy: New VAT obligations for intermediaries involved in remote sales of goods
    • Italy: Overview of recently published VAT guidance
    • Russia: Overview of recently published VAT guidance
    • South Africa: New VAT registration requirements for nonresident e-services providers
    • Ukraine: Overview of recently published VAT guidance
    • United Arab Emirates: Guidance on VAT treatment of financial services
    • United Kingdom: Amendments to VAT treatment applicable to personal contract purchases
    • United Kingdom: Platform services could qualify as VAT exempt management of investment funds according to Upper Tribunal
  • Indirect tax updates in Asia Pacific 
    • China: Amendments to VAT rules
    • India: Overview of recently published GST guidance
    • India: Pre-fabricated warehouse qualifies as immovable property
  • Trade & Customs
    • China: New policies for comprehensive bonded zones
  • Additional developments covered in brief -  Angola, Albania, Australia, Bermuda, Bolivia, Bulgaria, Brazil, Chile, Colombia, Congo, Costa Rica, Cyprus, Czech Republic, Denmark, European Union, India, Ireland, Isle of Man, Korea, Lithuania, New Zealand, Niger, Norway, OECD, Panama, Poland, Portugal, Qatar, Spain, South Africa, Turkey, Ukraine, United Arab Emirates, and United Kingdom.

Inside Indirect Tax - April 2019

Global indirect tax changes and trends

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