

A monthly publication featuring global indirect tax updates from around the world.
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.
Global rate changes in Botswana, Congo (Democratic Republic), Estonia, Finland, Georgia, Indonesia, Ireland, Morocco, Netherlands, Portugal, Romania, Rwanda, Ukraine, United Kingdom, Uruguay, and Vietnam.
KPMG Publications:
Developments summary of the taxation of the digitalized economy
Amendments to the VAT return form.
Reminder to obtain a VAT registration before charging VAT.
Recent indirect tax-related court decisions.
Guidance on the VAT treatment of accommodation services.
Guidance on the VAT treatment of compensation paid to vendors to deliver electricity and gas at fixed prices.
Updated e-invoicing regulations.
Proposed amendments to VAT law.
Tax incentives for transactions conducted in new capital city of Nusantara and its supporting areas.
Recent court decision on the constitutionality of the GST exemption for passenger transportation services provided through an e-commerce platform.
Proposed amendments to VAT law.
Tax measures in the 2023-2024 budget.
Amendments to VAT refund rules.
Overview of recent indirect tax developments.
Tax measures in the 2023 budget implementation bill.
Postponement of deadline for the mandatory issuance of electronic payroll receipts using version 4.0 of e-invoices (CFDI 4.0).
Increase of the lodging tax rate for certain tourist accommodation services.
Proposed binding rate information (BRI) template.
Updated features of the “TaxPro-Max (TPM)” online platform for VAT filing and payment.
Transposition of EU Directive introducing reporting obligations for payment service providers.
Reminder to non-Swiss businesses without a Swiss VAT registration to file refund claims by end of June.
Guidance on changes to e-invoice requirements.
Guidance on the VAT exemption granted to promote datacenter businesses.
Application process for income tax withholding and VAT exemption for fiscal year 2023/2024.
The Americas
Europe, Middle East,and Africa
Asia Pacific
Trade & Customs
Additional developments covered in brief