• Indirect Tax News December 2017
Newsletters:

Indirect Tax News December 2017

20 December 2017

In this issue:

  • UNITED KINGDOM - Brexit – Official position papers and their impact on VAT and customs duty
  • EDITOR'S LETTER
  • ARGENTINA - Status of withholding tax on non-residents – Provincial scope
  • AUSTRIA - European Court judgement threatens independent groups of persons (IGP) exemption
  • for finance and insurance companies
  • BELGIUM - VAT recovery – New approach to correction of VAT invoices
  • BRAZIL - Federal government's tax instalment program
  • ECUADOR - Special Consumption Tax
  • THE EUROPEAN UNION - Intra-EU trade in goods – European Commission proposes new VAT regime
  • FINLAND - Changes in reporting and accounting of import VAT
  • GERMANY - Consignment stock in Germany – Is VAT registration required or not?
  • ITALY - Timing of recovery of input VAT
  • LATVIA - Reduced VAT rate on vegetables, fruits, and berries
  • MONTENEGRO - New VAT rate and other VAT changes
  • THE NETHERLANDS - Lease with a purchase option – Supply of goods or supply of services
  • PANAMA - VAT withholding agents
  • ROMANIA - Update on the VAT split payment mechanism
  • SINGAPORE - Clarification on 'Directly in connection with' and 'Directly benefit' for GST purposes
  • SPAIN - Modification of VAT base in insolvency – Spanish Court rules in favour of taxpayer VAT treatment of intermediary services provided electronically
  • UNITED KINGDOM - Littlewoods loses compound interest appeal