BDO Indirect Tax News focuses on issues of practical importance in the field of VAT and similar indirect taxes, such as GST. Experts from all over the world provide first-hand information on recent developments in legislation, jurisdiction and tax authorities’ opinions and directives.
Contents:
- UNITED STATES: US Supreme Court upholds sales/use tax economic nexus standard - More states follow
- ARGENTINA: Foreign trade - Re-introduction of export duties
- BAHRAIN: VAT update
- BELGIUM: Optional VAT system for professional letting of immovable property - Bill submitted to Parliament
- FRANCE: Real estate – VAT on margin scheme applicable to sales of vacant building land
- MALAWI: Adjustment for output tax due to change in government policy
- THE NETHERLANDS: The implications of Dutch implementation of the EU Voucher Directive
- ROMANIA: Fixed establishment in Romania
- SAUDI ARABIA: Assessments, penalties, and VAT compliance
- SERBIA: Amended rulebook on VAT exemptions with the right to preliminary tax deduction
- SINGAPORE: Update on customer accounting on prescribed goods
- SPAIN: General State Budget for 2018
- SRI LANKA: Introduction of VAT refunds for tourists
- SWITZERLAND: 2019 Changes affecting foreign businesses operating in Switzerland
- UNITED ARAB EMIRATES: Further steps forward - New guidance from the Federal Tax Authority
- UNITED KINGDOM: Brexit - The ‘no deal’ plan for VAT
- ZIMBABWE: Adjustment for output tax due to change in government policy and other VAT clarifications