Inside Indirect Tax

Current edition - November 2018

• Global rate changes in New Caledonia, Romania, and Thailand
• Indirect tax updates in the Americas
  • United States: Online educational courses not subject to sales tax in Texas
  • Argentina: Application decree to previously enacted VAT amendments published
  • Brazil: Taxpayer compliance program in Sao Paulo implemented
  • Brazil: Definition of export of services for federal taxes clarified
  • Colombia: VAT registration guidance for nonresident service providers published
  • Uruguay: Tax payment obligations for nonresident digital service providers clarified
• Indirect tax updates in Europe, Middle East, and Africa
  • Belgium: Optional VAT regime for rental of immovable property introduced
  • European Union: EU member states reach agreement on key VAT proposals
  • European Union: Branch must apply cross-border VAT recovery apportionment computation according to Advocate General
  • European Union: General costs do not need to be included in selling price for VAT to be recoverable
  • European Union: VAT incurred on strategic acquisition costs are deductible even if the transaction does not take place
  • European Union: Import VAT exemption can only be denied if taxpayer knew or should have known about customer's fraud
  • Germany: Guidance on zero-rating of transactions for sea shipping and aviation
  • Italy: Amendments to VAT law
  • Italy: Overview of recently published VAT guidance
  • Portugal: Proposed amendments to VAT law
  • Saudi Arabia: Overview of recently published VAT guidance
  • South Africa: Proposed amendments to nonresident electronic services rules
  • Spain: Proposed introduction of digital services tax
  • United Arab Emirates: Overview of recently published VAT guidance
  • United Kingdom: Proposed amendments to VAT law and introduction of a digital services tax
• Indirect tax updates in Asia Pacific 
  • India: Advance ruling authority clarifies GST treatment applicable to drugs sold by hospitals
  • India: Provision of complimentary tickets subject to GST according to authority for advance ruling
  • New Zealand: Update on proposal to apply GST on imports of low value goods
• Trade & Customs
  • Canada: Relief relating to U.S steel and aluminum tariffs announced
• Additional developments covered in brief -  Armenia, Australia, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Chile, Colombia, Denmark, Egypt, Estonia, European Union, France, Greece, Ireland, Malaysia, Malta, Moldova, Netherlands, Norway, Panama, Russia, Singapore, Slovakia, Slovenia, Sweden, Turkey, Ukraine, and United Kingdom .