Inside Indirect Tax

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

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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.

Download and read the May/June 2022 issue here

  • Global rate changes in Belarus, Croatia, Fiji, Greece, Ireland, Moldova, Paraguay, Peru, Slovenia, Spain, Ukraine, United Kingdom, and Uzbekistan
  • KPMG Publications:    
  • KPMG TaxNewsFlash newsletter on COVID-19 measures
  • Developments summary of the taxation of the digitalized economy
  • Global e-invoicing and digital reporting tracker
  • Overview of indirect tax developments from KPMG International member firms:
  • Bahrain: Extension of the due date for the economic substance information returns and the introduction of a digital stamp regime for tobacco products
  • Bahrain: Requirement to complete invoicing survey
  • Bahrain: Updated list of goods subject to excise tax
  • Barbados: Tax measures in Saint Lucia’s budget for 2022–2023
  • Belgium: VAT exemption for medical and hospital care
  • Belgium: Recent ECJ decision on the validity of a Belgian law imposing certain information reporting obligation on platforms
  • Brazil: Reminder to financial institutions to submit the information return for the state‑level VAT
  • Brazil: Guidance on new IPI rates structure and common external tariff structure of the “Mercosur” common nomenclature
  • Canada: Overview of Ontario’s nonresident home buyer’s tax
  • Canada: Proposed changes to the 2022 budget for Newfoundland and Labrador
  • Canada: Indirect tax measures in the federal budget for 2022
  • Canada: Tax measures in the 2020 budget for Manitoba
  • Chile: Overview of recent VAT developments 
  • Czech Republic: Overview of recent Indirect tax developments
  • Greece: Guidance on implementation of EU VAT quick fixes
  • Greece: Overview of recent indirect tax developments
  • Kenya: Indirect tax measures in the Finance Bill 2022
  • Latvia:  Zero-rating sales of goods that are to be delivered to Ukraine
  • Latvia: Tax authority obligation to disclose information about its decisions regarding violations of tax and customs laws
  • Malaysia: Overview of recent Excise tax developments
  • Malaysia: Sales tax exemption on the importation or acquisition of pallets
  • Netherlands: Bill to transpose DAC7 platform reporting requirement into national law
  • Philippines: Format of VAT zero‑rating certification issued by investment promotion agencies to registered export enterprises
  • Poland: Recent court decision on the value of auxiliary services included in the taxable base for VAT purposes
  • Poland: Recovery of VAT before registration
  • Serbia: VAT refund procedure for foreign taxpayers
  • South Africa: VAT treatment of aircraft leases    
  • Spain Proposal to implement certain requirements for electronic computer software and systems to promote e-invoicing systems   
  • Spain: New excise tax on nonreusable plastic packaging and a new tax on landfills and incineration of waste.
  • Sweden: Tax measures in Spring budget

 

Indirect tax developments and news from around the world

  • The Americas:
    • United States: Comprehensive tax bill enacted in Kentucky
  • Europe:
    • European Union: Amendments to the EU VAT Directive focused on VAT rates
    • European Union: Affiliate company does not automatically qualify as fixed establishment
    • European Union: Roundup of ECJ cases
    • European Union: New VAT committee guidelines
    • Norway: Proposal to expand nonresident VAT obligations to all remotely deliverable services
    • Turkey: Introduction of optional reverse charge mechanism
    • Uganda: Overview of recent indirect tax developments        
  • Asia Pacific
  • Indonesia: New VAT rules for crypto assets
  • Indonesia: Overview of recent indirect tax developments
  • Laos: Nonresident digital services providers required to register for VAT
  • Trade & Customs
    • Brazil: Monitoring and reviewing certifications to the authorized economic operators program
    • Malaysia: Updated customs duties order covering new emerging products
  • Additional developments covered in brief - Anguilla, Argentina, Australia, Belarus, Burkina Faso, Czech Republic, Denmark, Egypt, European Union, Ghana, Italy, Kazakhstan, Kuwait, Netherlands, New Zealand, Paraguay,  Poland, Portugal, Saudi Arabia, Slovenia, Sri Lanka, Suriname, Switzerland, Taiwan, Turkey, United Kingdom, United Nations, Uzbekistan, and Zambia. 

 

Inside Indirect Tax - May/June 2022
Global indirect tax changes and trends

Contact us

James Freed

James Freed

Principal, State & Local Tax, KPMG US

+1 312-665-2627
Philippe Stephanny

Philippe Stephanny

Senior Manager, State and Local Tax, KPMG US

+1 202-533-3082
Rick Blattner

Rick Blattner

Principal, State and Local Tax, KPMG US

+1 312-665-1097