nature and scope of indirect tax

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Found inside – Page 18The nature of a thing is its essential qualities or properties. The indirect tax includes many forms of taxation, each of which has the same essential ... All rights reserved. Get the brief illustration about taxes mainly direct and indirect taxes, importance of each taxes, difference between those taxes and advantages and disadvantages of direct taxes. These Terms and Conditions are governed by and to be interpreted in accordance with laws of India, without regard to the choice or conflicts of law provisions of any jurisdiction. No fee of whatsoever nature is to be charged for the use of this Website. You also agree and authorize ABC Companies / its third-party service providers to contact you at the contact information provided for service related communication relating to your product or facilities offered even if your number is in National Do Not Call Registry. For more details, please also refer to the Legal Disclaimers provided on the Website. Any information may be prone to shortcomings, defects or inaccuracies due to technical reasons. The facilities are intended only to assist you in your money needs and decision-making and is broad and general in scope. (VIII) Tax Incentives. Found inside... of Prevention of (Direct Tax) Abuse: Scope and Legal Nature: Remarks on the ... Direct and Indirect Tax Case Law of the ECJ' (2013) 53 European Taxation ... Found insideCONTENTS : Part 1 : Theory of Public Finance • Nature , Scope and Importance ... Canons of sound Taxation • Theories of Taxation Direct and Indirect Taxes ... Send an email. GST or Goods and Services Tax was first introduced in the Budget Speech presented on 28th February 2006.It laid the foundation for a complete reform in India’s indirect tax system. Our E-commerce indirect taxes team at PwC can help you navigate the complexities and change in this area. In case any facilities/services, access/dissemination of information or execution of transaction is done through use of any APP related to ABC Companies, the additional terms and conditions governing the Use of APP shall be applicable and to be read along these Terms of Use. Chapter: IV: DETERMINATION OF NATURE OF SUPPLY: Section 7: Inter-State supply: Section 8: Intra-State supply. Chapter: IV: DETERMINATION OF NATURE OF SUPPLY: Section 7: Inter-State supply: Section 8: Intra-State supply. Whether you’re a salaried individual or businessman, one has to pay both direct or indirect taxes. We can also support your business with a range of technology solutions to help you: Indirect tax policy is evolving fast. The varied and changeable nature of indirect tax means that the smallest flaw in documentation or process - including customs duties levied on the movement of goods cross border - can have a significant above-the-line financial impact. 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You understand and acknowledge that Aditya Birla Money Limited (‘, Know The Different Types Of Income Tax Collected In India, Know The Basics Of Goods and Services Tax - GST, These Income Tax Rules Will Change From April 2021. create customs declarations from ERP-based data. ... ” means the number required by the IRS to be used by the offeror in reporting income tax and other returns. So that national policy initiatives fit into the international tax framework. Our disputes specialists can assist you to resolve matters as quickly as possible, and without recourse to the courts if it can be avoided. Any information provided or sourced from ABCL Affiliate belongs to them. As per the provision of GST law, value of supply of services includes ''reimbursement of expenses''.In other words, if any consideration is received as reimbursement from the customer, then GST liability would attract and to be charged on the invoice raised by the service provider. ... ” means the number required by the IRS to be used by the offeror in reporting income tax and other returns. You may consult your local advisors for information regarding the products, programs and services that may be available to you. Section 6: Power to grant exemption from tax. Found inside... to the nature and characteristics of insurance itself are outside the scope ... character of VAT as a general indirect tax on consumption.24 The concept ... You may think of paying tax as an unnecessary burden, but the money is ultimately used by the government for infrastructure, welfare initiatives, healthcare, & other various developmental activities. 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Nothing contained herein is to be construed as a recommendation to use any product, process, equipment or formulation, in conflict with any patent, or otherwise and Facilities Provider / ABCL/ABC Companies makes no representation or warranty, express or implied that, the use thereof will not infringe any patent, or otherwise. More than 150 countries have implemented some sort of indirect tax system. At the forefront of these developments are VAT/GST, which have grown rapidly as a proportion of the overall tax take in recent decades and now exceed corporate tax revenue. TaxNewsFlash-Indirect Tax — KPMG's reports of developments concerning indirect tax, TaxNewsFlash-Indirect Tax — KPMG's reports of indirect tax developments, Czech Republic: Vacation rentals via online marketplace held business activity, not property lease, China: Local tax supplementing VAT and consumption tax, Nigeria: Rivers State government asks high court to dismiss order staying VAT enforcement, Spain: Deadline to claim VAT refund for 2020 is 30 September 2021, United States: IRS extends dyed diesel fuel penalty relief in Louisiana, response to hurricanes, United States: Leasing company entitled to use lower wholesale franchise tax rate (Texas), Mexico: Indirect tax reform proposals in economic package for 2022, Nigeria: Court of Appeal orders Nigerian states to maintain status quo on VAT administration, United States: Marketplace facilitator updates (California, Illinois, Texas), United States: Online learning platforms (Colorado); plastic bag tax (Virginia and Washington State); streaming services (West Virginia), Australia: Property tax measures in 2021-2022 budget (Western Australia), Nigeria: Authority of states to collect stamp taxes (duties), New Zealand: Draft legislation proposes changes to GST and income tax, Nigeria: VAT legislation introduced (Lagos State), Nigeria: Implementation of state VAT law (Rivers State), Ukraine: Draft legislation concerning the digital economy, Canada: Investors to share data with investment plans for GST/HST compliance, Malaysia: Study of special voluntary disclosure program for indirect tax, Kazakhstan: “Pilot project” on electronic VAT invoicing exemption, Serbia: Rules relating to electronic invoicing (e-invoicing), United States: IRS to waive dyed fuel penalty in Louisiana; hurricane-related relief, Nigeria: VAT, other taxes outside jurisdiction of federal government (Federal High Court), Thailand: Reduction of VAT; extended tax deadlines and waiver or reduction of penalties, Malaysia: Clarification of service tax exemption for hotels, accommodation operators, Australia: Proposed reporting requirements for the sharing economy, Canada: Federal luxury tax proposals for vehicles, aircraft, and boats, Thailand: VAT registration for providers of e-services and electronic platform operators, United States: Sourcing for asset management services, for satellite ratio service (North Carolina, Texas), Canada: Proposal for border carbon adjustments, consultation phase, Canada: Proposal for federal 1% tax on “underused” or vacant homes owned by non-residents, Malaysia: Tourism tax and digital platform service providers and accommodation premise operators, South Africa: Fees imposed, foreign collective investment schemes, Ireland: Six-month report card on Brexit; VAT and customs implications, Singapore: Updated GST guidance, treatment of termination expenses, Belgium: Real estate taxation and property located in other countries, Nigeria: Tax treatment of statutory levy to support research and development, United States: Excise tax on software (Hawaii); erroneous sales tax collection (Pennsylvania), United States: Tax updates for facilitators of accommodations (New Hampshire, Virginia), Malaysia: Service tax and exemption for certain banking digital services, Netherlands: VAT liability of boards of directors, supervisory officers, Canada: Requirement to provide GST/HST registration numbers to non-resident suppliers, platform operators, Argentina: VAT billing systems requirements under simplified regime, Ireland: Stamp tax and “bulk purchases” of houses, Italy: VAT rules for zero-rating of ocean-going vessels, pleasure boats, Unites States: Non-taxable cable television services (Colorado); sales tax relief for food establishments (Connecticut); retail sales tax nexus for out-of-state seller (Washington State), United States: Easy return shipping labels and logo set-up fees subject to sales and use tax (Virginia), United States: Marketplace facilitator updates (Alabama, Missouri, New Mexico), Brazil: Temporary increased rate of social contribution on net income of banks, financial institutions, Pakistan: Sales tax and other indirect tax measures in provincial tax laws 2021 (Punjab, Khyber Pakhtunkhwa, Balochistan), Belgium: Circular provides guidance for VAT on e-commerce transactions, Bahrain: VAT implications of commercial register “rental” arrangements, Hungary: Delayed implementation date, tentative VAT returns prepared by tax authority, India: Reimbursed discount or rebate subject to GST; maintenance fees received by housing cooperative subject to GST, Lithuania: VAT rate reduction for catering services, cultural and sports events, Mexico: List of 110 registered foreign providers of digital services (as of 30 June 2021), Cyprus: Proposed deferral of VAT payments, United States: Franchise fee litigation, video services (Indiana); advertising materials not subject to use tax (Michigan), United States: Marketplace facilitator legislation (Alaska, Colorado, Florida, Illinois, Kansas, Missouri), Costa Rica: VAT and cross-border digital services, Hungary: Construction-related products subject to EKAER notification, Malaysia: Extension of time, sales and services tax reporting, Pakistan: Expanded sales tax on services (Balochistan), China: Facilitating development of bonded refurbishment of medical equipment, Belgium: Extension of VAT relief measures, Serbia: Excise tax on alcoholic beverages, revised measures, Bangladesh: Income tax, VAT measures in Finance Act 2021, United States: Temporary rental of digital data subject to transaction privilege tax (Arizona), Czech Republic: Guidance on VAT and e-commerce, pending transposition of EU VAT Directive revision, Belgium: Amendments to VAT exemption for medical and hospital care, Kenya: Digital services tax measures enacted in Finance Act, 2021, Sweden: Energy tax and changes to sustainability notices, Thailand: Guide regarding VAT and electronic services provided by non-residents, Vietnam: Update on tax treatment of e-commerce and digital transactions, South Africa: Carbon tax for 2020 is due 29 July 2021, Cambodia: Reminder to register for e-commerce license, permit, Russia: New requirements for foreign IT companies; VAT and tax implications, Montenegro: Amendments to VAT, individual income tax and labor laws, Australia: Review of GST and low-value imported goods, Malaysia: No sales tax on certain duty-free purchases at international airports, Germany: Place of supply of events for VAT purposes, Ireland: Reduced VAT rate for tourism and hospitality through August 2022, Spain: Services supplied by agent for performing artists, transactions subject to VAT (CJEU judgment), Malaysia: Clarification of extended service tax relief for hotels, accommodation operators, South Africa: Transfer pricing adjustments and implications for VAT purposes, EU: Changes to VAT rules affecting cross-border e-commerce effective 1 July 2021, Ukraine: Income tax and VAT implications of intra-group services, United States: Tangible personal property includes digital goods (Colorado); sales tax of restaurants (Connecticut); sales tax holiday (Florida), Austria: The right to use software can qualify as VAT-exempt asset management (CJEU judgment), Belgium: Proposed extension of VAT relief measures, Botswana: Amnesty for resolving VAT, corporate and individual income tax liabilities, Canada: QST measures introduced for non-resident businesses, platform operators (Quebec), Australia: Land tax measures included in 2021 budget (South Australia), Australia: Property tax measures in 2021-2022 budget (New South Wales), United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers, Austria: No fixed establishment for VAT purposes, foreign person without Austrian staff (CJEU judgment), OECD: Reporting rules for platform operators regarding sellers in “sharing and gig economy”, Italy: New VAT rules for ocean-going vessels, pleasure boats, Italy: VAT relief and plastics tax delayed as part of support relief for businesses, United States: Manufacturing exemption for gas, electricity (Illinois); marketplace facilitator, tickets and admissions (Texas), Puerto Rico: “Back to school” sales and use tax exemption, Hungary: “Green tax” on plastic shopping bags set to increase 1 July 2021, Malaysia: Sales tax exemption for certain petroleum sector goods, Pakistan: Indirect tax measures in Finance Bill 2021, United States: Marketplace facilitator, food and beverages (Colorado); mining excise tax (Nevada); taxable meal facilitator (Vermont), Belgium: Extended deadlines for filing VAT returns, Spain: Final rules for digital services tax; first declaration is due July 2021, Canada: New GST/HST rules for non-resident businesses, effective 1 July 2021, Czech Republic: Status of digital services tax legislation, Czech Republic: VAT amendments regarding cross-border e-commerce; VAT refunds to UK entities post-Brexit, Ireland: Proposed changes to local property tax, Belgium: VAT and cross-border B2C e-commerce activities; VAT registration, Puerto Rico: Reduced sales and use tax for prepared foods involving marketplace facilitators, Saudi Arabia: Guidelines and standards for e-invoices, Ukraine: VAT on digital services supplied by non-residents, United States: Ancillary to sale (New Jersey); digital advertising services (Maryland); sales tax holiday (Tennessee), Malaysia: Penalty relief for late payment of GST; service tax exemption for joint development area, Mexico: Changes to taxation of sales of goods made abroad, South Africa: Agent-principal relationships and VAT, India: GST Council recommends reducing compliance burden, Nigeria: Taxpayers must file VAT returns electronically, United States: Tariffs suspended on goods from six countries, digital services tax investigations, Ireland: Proposed 10% stamp tax on bulk purchases of residential housing, Italy: Amendments to VAT “bad debt” relief rules, Poland: Pending legislation concerning VAT on e-commerce, Singapore: Charities liable for GST on certain charitable donations received, Slovakia: VAT proposed amendments to require public listing of bank accounts, Oman: Second phase of mandatory VAT registration, due date of 31 May 2021, Australia: Stamp tax, land tax measures in 2021-2022 budget (Victoria), Brazil: State-level sales tax (ICMS) and implications for calculating social contributions (PIS and COFINS), Sri Lanka: Income tax and VAT legislation measures, Tanzania: VAT and practical challenges associated with rebates, volume discounts, Thailand: Income tax, VAT relief for donations of imported medicine and medical supplies, United States: Economic nexus threshold, remote sellers and marketplace facilitators (Missouri), Canada: Reminder, financial institutions’ annual GST/HST and QST returns due 30 June 2021, India: Amendments to GST refund rules and procedures, Kenya: Digital services tax and VAT measures in Finance Bill, 2021, Switzerland: Implications of Germany’s real estate transfer tax for Swiss funds, Cyprus: Certain educational services exempt from VAT, Mexico: List of registered foreign providers of digital services, United States: No sales tax on cloud-based software (Arkansas); single-sales factor formula (Maryland), Serbia: New electronic invoicing law, VAT implications, United States: IRS offers dyed diesel fuel penalty relief in certain states, Czech Republic: VAT and imported goods involving e-commerce transactions, Netherlands: No VAT liability for boards of directors, supervisory officers, Australia: Trade and indirect tax measures in federal budget, Kazakhstan: Program allowing deferral and installment payments of property tax, Nigeria: Tax collection agents reminded to remit VAT collected by deadline, Serbia: VAT rules are unified, include amendments, United States: Sales tax exemptions under high performance incentive program (Kansas), Belgium: Overview of proposed changes to VAT law, Cyprus: Proposed penalty relief for deferral of certain VAT payments in 2021, UK: Proposal for “residential property developer tax”, EU: Resolution of European Parliament on taxing digital economy, Cyprus: Legislative changes allowing VAT-related write-offs, Kenya: Marketing support services for non-resident entities, zero-rated for VAT purposes (tribunal decision), United States: Legislature overrides veto, adopts marketplace facilitator provisions (Kansas), United States: Hearings regarding U.S.  investigations of digital services taxes, United States: Sales tax exemption, machinery and equipment (Arkansas); excise tax on sales of long-term assets of individual taxpayers (Washington State), Switzerland: Proposal to amend withholding tax and transfer tax regimes regarding bonds, certain dividends, UAE: VAT refunds for business visitors; refund opportunities, Germany: Measures to tighten real estate transfer tax involving share deals, Nigeria: Guidelines for VAT on tolls, paid parking, parks and entertainment, Nigeria: VAT treatment of services provided by financial institutions, Belgium: Temporary reduction of rate of VAT, restaurant and catering services, Poland: “Ready-to-eat meals” subject to reduced VAT rate (CJEU judgment), United States: R&D activities tax credit for franchise tax purposes (Texas), EU: Review of deemed supply rules for online marketplaces, effective 1 July 2021, EU: One-stop-shop (OSS) regime, VAT on remote sales made by e-commerce sellers and marketplaces, Uganda: VAT and indirect tax proposals in pending legislation, United States: Sales tax economic nexus, marketplace provider laws enacted (Florida), United States: Taxation of software, digital equivalents by state and local authorities, Cambodia: VAT and e-commerce transactions, Canada: Digital services tax among measures in 2021 federal budget, Poland: VAT penalty of 20% held incompatible with EU law (CJEU judgment), EU: VAT rules affecting e-commerce sellers and marketplaces effective beginning 1 July 2021, EU: Status update on carbon tax proposal, option under carbon border adjustment mechanism, Germany: Insurance premium tax for seagoing vessels (CJEU judgment), OECD: VAT policy regarding sharing and gig economy, United States: Tobacco tax (Florida); purchases for resale (Maryland), Argentina: List of entities for digital services tax purposes, Buenos Aires, Kazakhstan: Electronic sales by foreign entities via internet subject to VAT beginning in 2022, Switzerland: VAT refund claims due by 30 June 2021, Luxembourg: VAT exemption, legal services for adults lacking legal capacity (CJEU judgment), United States: Taxation of digital advertising services; sales and use tax on digital products and services (Maryland), Argentina: New digital services tax procedures for Buenos Aires, Brazil: Review of digital services tax proposals, UK: Freeports reintroduced; simplified import procedures, suspended customs tariffs and import VAT, Czech Republic: “One-stop-shop” (OSS) for VAT on remote sales, options for platforms, Netherlands: Acquisition of real estate legal entity subject to real estate transfer tax, Chile: Summary of recent VAT developments, EU: Proposed VAT exemption for certain goods and services, United States: Digital advertising tax (Maryland); location of service performance (New York City); sales of intellectual property rights (Ohio); sale factor apportionment (West Virginia), Poland: Proposed amendments to excise tax law, Canada: Reminder of 30 April 2021 deadline, tax on cross-border insurance, Canada: Online marketplaces, platforms, streaming services to collect sales tax  (Manitoba), Hungary: Real-time invoice reporting extension, self-billing invoices, Italy: Relief measures suspend tax collection, extend digital services tax deadlines, Poland: Rate of property tax, real estate not used in business activity (tribunal decision), UAE: Consolidated export verification report process, expedited VAT refunds, Malaysia: Tourism tax postponed, digital platform service providers, Oman: Guidance concerning administrative tax disputes and VAT zero-rating for medicines, Bahrain: New information about excise tax and foreign-relations tax on updated website, Malaysia: Tourism tax regulations address digital platforms, Saudi Arabia: Regulations to implement tax benefits in special economic zone, United States: Reasonable cause, penalty for failure to remit sufficient advance sales tax payment (Massachusetts), Italy: VAT requirements for cash registers again postponed, Italy: VAT online registration portal, reporting cross-border sales and transactions, Hungary: VAT base reduced by bad debts; five-year limitations period (CJEU judgment), United States: Hearings announced, comments requested about investigations of digital services taxes (Austria, India, Italy, Spain, UK, Turkey), United States: Munitions disposal services subject to gross receipts tax (New Mexico); no sales tax for emergency road services (Wyoming), EU: European Parliament ECON committee vote on digital economy resolution; reporting requirements for digital businesses (DAC7), Saudi Arabia: Consultation on e-invoicing proposal, United States: Next steps in digital services tax investigations, Germany: VAT treatment of license granted by underwriting agent to insurer and insurance mediation services (CJEU judgment), Switzerland: Proposal for tonnage tax regime; consultation ends 31 May 2021, United States: Advance payments required for sales and use tax, room occupancy tax, and certain other taxes in April 2021 (Massachusetts), France: Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities, France: VAT and e-invoicing; implementation effective 1 January 2023, Italy: Guidance on application and administration of digital services tax, Spain: VAT treatment of intra-group services; possible implications of CJEU judgment, United States: Update on digital advertising tax (Maryland, Texas, West Virginia), United States: Short-term rental excise tax (Arkansas); sales tax exemption for personal protective equipment (Virginia), Bermuda: Indirect tax measures in 2021-2022 budget, Poland: EU VAT Directive precludes Polish measures on period for deducting input tax (CJEU judgment), Australia: Fringe benefits tax return, instructions for 2021, Costa Rica: VAT relief for construction-related services, Fiji: Indirect tax measures in 2020-2021 budget, Malaysia: Indirect tax incentives included in economic package to support businesses, Saudi Arabia: Tax incentives for entities in logistics bonded zones, Hungary: VAT reverse-charge for employee leasing services limited to construction projects, Hungary: Tax on advertisement upheld (CJEU judgment), Malaysia: Digital platforms subject to tourism tax, effective July 2021, Poland: Tax on retail sector upheld (CJEU judgment), Russia: Draft legislation would expand when VAT payable by tax agents, Mexico: Registration reminder for foreign providers of digital services, UK: Stamp duty land tax relief for “Freeports”, UK: Stamp duty land tax surcharge for overseas buyers of residential property, Canada: GST/HST rules for platform operators, scheduled effective 1 July 2021, EU: Treatment of small losses of goods under call-off stock arrangements, Kenya: Bank service fees held exempt from VAT, excise tax (appellate tribunal decision), Spain: Proposed tax on non-reusable plastic containers, Sweden: VAT on services provided by head office to fixed establishment involving VAT group (CJEU judgment), India: Next phase for mandatory e-invoice issuance, beginning 1 April 2021, Italy: Extended deadlines for digital services tax, Serbia: Amendments concerning customs declarations and application of VAT rules, United States: Guidance on digital products and streaming tax; SaaS determined to be taxable (Maryland), Belgium: VAT deduction for mixed-use cars; adjustment to calculation for 2020, Czech Republic: “Deemed supplier” concept, e-commerce and VAT, United States: Proposed new state-level taxes on financial transactions, wealth and investment income, Saudi Arabia: VAT guidelines for e-commerce, Nigeria: Hotel and restaurant consumption tax (Lagos State), Spain: VAT refund deadline of 31 March 2021, for UK traders, UK: Indirect tax measures proposed in 2021 budget, Botswana: Indirect tax and VAT measures in 2021-2022 budget, Canada: Provincial sales tax, carbon tax measures (British Columbia), Cyprus: Extended deadlines for VAT payments, Germany: VAT on cross-border provisions of company vehicles to employees (CJEU judgment), United States: Sales tax, cell phones (Maine); digital advertising (Massachusetts); resale, sales tax (New York State); sales tax, professional dues (Tennessee), South Africa: Carbon tax measures included in budget 2021, Hong Kong: Increased rate of stamp tax on stock transfers proposed in budget 2021-2022, Panama: Guidance for issuing electronic tax receipts and invoices, Cyprus: Guidance on VAT representation after Brexit, Malaysia: Update, taxation of digital services by foreign service providers, Argentina: Tax benefits under regime to promote digital “knowledge” economy, EU: Update on proposal for financial transaction tax, United States: Sales tax owed on assets acquired under purchase agreement (New York State); voluntary compliance program for retailers (Pennsylvania), United States: IRS announces waiver of dyed fuel penalty in Texas, Poland: General ruling, proper classification of transactions using fuel cards for VAT purposes, France: Deferral of payment of civil aviation tax by airlines, Slovakia: VAT and e-commerce, measures effective 1 July 2021, Singapore: Goods and services tax measures in budget 2021, Thailand: VAT requirements for foreign providers of electronic services, UAE: VAT registration for sole proprietorships, Luxembourg: Reduced rate of subscription tax, investments in sustainable assets, United States: Franchise tax sales factor (Louisiana); sales tax when operator provided with rental equipment (New York State), United States: Tax on digital advertising services is enacted (Maryland), Russia: Clarifications concerning VAT exemption for licenses of software and databases, Czech Republic: Expanded scope of VAT “mini-one-stop-shop” (MOSS) regime, Czech Republic: Waiver of VAT on medical items, Thailand: Extended VAT return filing, payment deadlines; reduced land and building tax, United States: Medical services, tangible personal property (California); marketplace facilitators (Illinois); excise tax or surtax, CEO compensation (many state proposals), Italy: Review of indirect tax measures in 2021 budget law, Poland: Proposed levy or advertising contribution, would apply for traditional and online advertising, Norway: New VAT return, electronic filing expected in 2022, Estonia: Increased excise tax rate for tobacco products in 2021, Italy: VAT registration by UK businesses (post-Brexit), Oman: VAT registration via online portal, open 1 February 2021, United States: Amusement tax and personal property lease tax (Chicago); digital advertising analysis services, taxable information services (New York State), United States: States proposing taxation of online ads, personal data, social media companies (CT, IN, NY, OR, WA), United States: Federal excise tax return filing dates for 2021, Serbia: Amendments to property tax law, effective 2021, Serbia: Guidance clarifying issuance of electronic invoices (e-invoices), Kenya: Digital services tax, first return and payment expected in February 2021, Poland: Concession fee, offshore wind farms not subject to real estate tax, UAE: Preparing for VAT annual input tax apportionment, India: Breach of employment contract payment subject to GST at 18% rate, Qatar: VAT regime expected to be announced in 2021, Saudi Arabia: Expanded exemptions from real estate transaction tax, Saudi Arabia: Extended penalty waiver for VAT returns, payments, United States: Sales tax exemption for food products (Louisiana); integrated email services and online educational services not subject to sales tax (New York State), Malaysia: FAQs on tourism tax and bookings via online platforms, Canada: GST/HST and QST obligations for pension plans due 31 January 2021, Switzerland: VAT returns require electronic filing beginning 2021, new e-filing platform, Albania: Corporate income tax, VAT changes effective 2021, Philippines: VAT withholding on government payments, changes effective 2021, Cambodia: Stamp tax on transfers of property, company shares, EU: Taxation of digital economy, public consultation launched, Italy: Implementing decree for digital services tax; new deadlines, Netherlands: New policy statement on VAT fixed establishments, South Africa: VAT implication of employee secondments, Czech Republic: Default interest on VAT, user fees waived, Czech Republic: VAT and leases of residential real estate, Hungary: VAT reporting under electronic system, EKAER and real-time reporting, Italy: Deadlines for digital services tax extended, Italy: Reduction in excise tax on fuel in northeast region (CJEU judgment), Canada: Insurance premium tax increased to 4% (Yukon), UAE: Temporary VAT rate of 0% for medical equipment, United States: Investigations of digital services taxes in Austria, Spain, United Kingdom, Nigeria: Stamp tax on teller deposits, electronic transfers by banks, Netherlands: Adjustments to VAT return for employer-provided gifts, benefits, private use of company cars, Serbia: VAT amendments effective 1 January 2021, Bahrain: VAT registrations must be updated for companies converting to “with limited liability”, Mexico: Follow-up on income tax and VAT incentives in border regions, Mexico: Fourth list of foreign providers of digital services subject to VAT (for 2020), Mexico: Tax legislative changes for 2021 and digital services, United States: Air transportation excise taxes (text of final regulations), United States: Excise tax on excess compensation, parachute payments made by tax-exempt organizations (text of final regulations), United States: Extended deadline for sales tax returns (Maryland); sales tax on rentals (Missouri), Albania: New e-invoicing rules, procedures, United States: Craft beverage measures effective January 2021, United States: Section 4611(b) excise tax on domestic crude oil exports violates Export Clause (federal district court), United States: Findings from investigations of digital services taxes in India, Italy, Turkey, UK: Tax implications of free trade agreement with the EU, Canada: Large businesses may claim all QST; phaseout of input tax refund restrictions (Quebec), Oman: VAT rules and registration, effective date of 16 April 2021, Bahrain: Amended VAT place-of-supply rules for telecommunication services, Italy: VAT registration process for non-established UK businesses (post-Brexit), United States: Additional U.S. customs duties expected effective 6 January 2021; response to French digital services tax, Malaysia: Indirect tax measures, Finance Act 2020, United States: Permanent reduction of excise tax rates for beer and spirits, tax credits for wine, Belgium: Temporary VAT relief measures; medical supply and real estate and construction sectors, Serbia: VAT measures effective beginning 1 January 2021, France: VAT and complex transactions, postponed effective date for remote sales, VAT group regime, Serbia: Excise tax changes regarding cigarettes, amendments to refund processes, Bulgaria: VAT measures effective beginning in 2021, United States: Extension of temporary dyed fuel tax relief, Wisconsin terminals, Bahrain: Recoverable input VAT incurred on capital asset, United States: Inventory tax credit, property taxes (Louisiana); accelerated sales tax payment dates (Massachusetts); sales tax, final purchasers (South Carolina), United States: Extended tax-free withdrawal of distilled spirits for hand sanitizers (COVID-19), France: Revised approach to determining permanent establishment; income tax and VAT consequences (Conseil d’Etat decision), Kenya: Digital services tax regulations provide details; scheduled effective date of 2021, UK: Post-Brexit indirect tax, direct tax changes expected in 2021, Bulgaria: Tax administrative measures, VAT amendments effective 1 January 2021, Germany: Supply of heat to property owners is subject to VAT (CJEU judgment), Germany: VAT treatment of transfer of business as a going concern, Italy: Draft decree to implement digital services tax, consultation open through 31 December, Malaysia: Indirect tax bills presented to Parliament, OECD: Compendium of comments on “Blueprints” concerning tax challenges from digitalisation of the economy, Spain: Rules for post-Brexit recovery of VAT paid in UK, Spain: Proposals for regulations to implement the digital services tax, Bangladesh: Overview of tax measures, including VAT and other changes made in 2020, Canada: Review of GST/HST and other indirect tax changes for 2020, Canada: Updated sales tax guidelines for e-marketplace facilitators and sellers (Saskatchewan), Netherlands: VAT relief for COVID-19 vaccines and test kits, proposed to apply into 2021, Spain: VAT implications of manufacturing and distribution agreement; permanent establishment of non-resident company, UK: Post-Brexit customs, VAT and excise tax measures proposed for Northern Ireland, United States: Property tax, transfers between legal entities (California); sales tax on software (Indiana); taxable storage services (New York State), Cambodia: Change to e-VAT refund system, effective 2021, Canada: Proposal for non-resident vendors and e-platform operators to be subject to GST / HST, Saudi Arabia: Recovery of input VAT by real estate developers, United States: Due date for tax returns, payments for alcohol industry annual filers, Bahrain: VAT relief for construction and real estate sector, Canada: Temporary relief from GST/HST for imports of face masks and shields, Vietnam: Guidance on VAT, mandatory e-invoicing delayed to 1 July 2022, Poland: Retail sales tax, no further delay expected; effective 1 January 2021, Romania: Reduced VAT rate of 5% for certain residential properties in 2021, Saudi Arabia: Regulations on e-invoicing and VAT, United States: Taxation of cloud computing and computer software (Chicago); treatment of internet sales (Multistate Tax Commission), Spain: Deadline for certain VAT elections required by 30 December 2020, Russia: VAT requirements under new system for tracing goods, EU: ECOFIN agreement on reporting requirements for digital businesses (DAC7), views on international issues including the digital economy, France: Requirements for mandatory e-invoices beginning 2023, Canada: GST/HST and employer-sponsored pension plans, 31 December deadline, Canada: Non-resident businesses, platform operators to register for GST/HST, EU: Tax transparency rules to be extended to digital platforms, Germany: Opportunity in verifying rate of VAT on categories of goods, Luxembourg: VAT implications of Brexit for supplies of goods and services, Mexico: Reduced income tax and VAT rates as incentives for the northern and southern border regions, Saudi Arabia: Deadline of 31 December 2020 for waiver of penalties for VAT and excise tax, Hong Kong: Reduction of stamp tax (duty) on commercial property sales, UK: Indirect tax developments (late November 2020), UK: Lower rates of stamp duty land tax, mixed residential and non-residential property purchases, France: Input VAT deductions, services provided by head office to branches (Conseil d’Etat decision), Austria: VAT exemption for COVID-19 vaccine, reduced VAT rate for other items, Bahrain: VAT treatment of medical coverage provided by insurance companies to their employees, Hungary: VAT rate on takeaway meals temporarily reduced to 5% (COVID-19), South Africa: Clarification of VAT apportionment calculations, United States: Sales tax on mobile devices and wireless services (California); timing of sales tax remittances (Massachusetts), Malaysia: Updated guides for sales tax and services tax, Hungary: Proposed temporary reduction of VAT rate of 5%, residential units, Belgium: Property tax reductions for assets during “unproductive” periods (COVID-19), Sri Lanka: Indirect tax proposals in 2021 budget, UAE: VAT obligations of real estate management entities in Dubai, Australia: Single property tax proposed in New South Wales budget for 2020-2021, Egypt: Summary of 2020 tax decrees, laws including indirect tax items, Portugal: VAT deductions on professional services related to unrealized acquisition, capital set-aside (CJEU judgment), United States: Sales and use tax, digital advertising receipts, computer software (New York); sales and use tax exemption for industrial manufacturing (Virginia), Spain: VAT-related elections for 2021 require action in November 2020, Belgium: Possible changes for periodic VAT return, Belgium: Extension of reduced VAT rate for residential demolition and reconstruction, India: Certain taxpayers must issue e-invoices beginning in 2021, Ireland: Postponed VAT accounting for imports, Czech Republic: Transposition of rules for VAT quick fixes, intra-Community supply of goods, Poland: Legislative measures implementing EU VAT directives for e-commerce transactions, South Africa: Proposed change to VAT treatment of cross-border leases of ships, aircraft, rolling stock, Mexico: Taxation of digital services, enactment expected for January 2021 effective date, Myanmar: Relief for company directors unable to comply with residence requirements (COVID-19), South Africa: VAT apportionment calculations for “mixed supplies” and dividends, Belgium: Tax on securities accounts; specific anti-abuse measure effective retroactively (30 October 2020), Czech Republic: Consideration for marketing services rendered abroad subject to VAT, Italy: Updates on e-invoicing, tax receipt lottery, daily payments, Slovakia: Right to input VAT deduction by importer (CJEU judgment), Bahrain: Reimbursements subject to VAT and non-taxable disbursements, UK: Indirect tax developments (late October 2020), United States: Property tax (California); throw-back rule (Indiana), EU: Effects of and considerations about VAT rate reductions (COVID-19), Lithuania: Change to VAT refund process effective 1 January 2021, Germany: Guidance on VAT corrections with retroactive effect, Germany: Method for calculating tolls on trans-European road network (CJEU judgment), Spain: Use of cost-sharing agreements to recover input VAT, Italy: VAT paid by companies for pre-paid SIM cards used by employees; refund opportunities, Portugal: Postponed deadline; certified invoicing software used by VAT-registered entities, Saudi Arabia: Services related to tangible goods subject to VAT at 15% rate, GCC countries: Comparison of VAT regimes in Bahrain, Oman, Saudi Arabia, UAE, Mexico: Taxation of digital services, legislative update, Spain: Digital services tax finalized, effective in January 2021, Nigeria: Tribunal holds commercial rent is subject to VAT; conflicting opinion, Poland: Expanded scope of VAT bad-debt relief (CJEU judgment), France: Digital services tax to be paid in December 2020, United States: Exception from franchise and excise tax for financial institutions (Tennessee), Oman: VAT law is published; VAT implementing regulations expected before October 2021, UK: Indirect tax developments (October 2020), Hungary: Advertisement tax, no infringement of EU state aid rules (CJEU Advocate General’s opinion), Italy: VAT exemption for services supplied by cost-sharing group to VAT group, Luxembourg: Indirect tax, VAT measures in 2021 budget, Poland: Tax on retail sector, no infringement of EU state aid rules (CJEU Advocate General’s opinion), Oman: VAT regime, effective date of April 2021, Spain: Update on financial transaction tax on transfers of shares in large companies, Ireland: VAT, indirect tax measures in budget 2021, Romania: Referral to CJEU, concept of fixed establishment for VAT purposes, United States: Sourcing rules for sales of personal property (Arizona); corporate excise tax (Massachusetts); commercial rent tax (New York City); marketplace facilitators (Vermont), Cambodia: Procedures for e-commerce licence or permit; e-commerce service providers and exemptions, Czech Republic: Status of digital tax proposal, Saudi Arabia: Details of real estate transaction tax, United States: Alcohol industry, third quarter excise tax returns due 14 October, Montenegro: Measures requiring e-filing of VAT returns, changes to items subject to “reduced VAT rate”, Belgium: Electronic invoicing (e-invoicing) by 2025, Ireland: Possible indirect tax considerations, budget 2021, Malta: VAT and cross-border sales of goods and services, Belgium: VAT deduction for publicity and brokerage costs of real estate developers (CJEU judgment), India: Tax withholding at rate of 1% on transactions with e-commerce operators, Saudi Arabia: Real estate transaction tax, United States: Market-based sourcing rules, sales of intangible personal property (California); local business license tax (South Carolina), Canada: Indirect tax measures in Newfoundland and Labrador budget, Myanmar: Changes to special goods tax rates for certain consumer products, Bahrain: VAT refund application form for non-resident businesses, EU: Review of the proposal for plastic tax, environmental-related measures, Hungary: Real-time invoice reporting of VAT; “grace period” until 31 March 2021, Mexico: Relief from payments of ticket tax for certain public performances (Mexico City), Costa Rica: Update on VAT and cross-border digital services, Germany: Digital VAT package and distance sales proposals; other VAT developments, Malaysia: Service tax and disbursements vs. reimbursements, Netherlands: VAT exemption for asset management services (pending before Supreme Court), Saudi Arabia: Draft regulations on electronic invoicing, United States: Sales and use tax obligations of online travel company (Arkansas) and of software service provider (Colorado), Mexico: Reform initiative to reduce VAT refund timing, Canada: Plans to tax large digital companies, Canada: PST rebate for machinery and equipment purchases (British Columbia), Philippines: Proposed legislation for taxation of digital services, Vietnam: VAT, foreign contractor tax developments, Switzerland: Mandatory e-filing of VAT returns beginning in 2021, United States: Motor vehicle use tax, rental car company (Oregon), United States: Remote seller, marketplace facilitator update (Colorado, Illinois, Mississippi, Tennessee), Thailand: VAT rate reduction, social security contribution rate reduction, United States: Excise tax on college net investment income (final regulations), Canada: Carbon tax, PST changes for beverages postponed to 2021 (British Columbia), Costa Rica: Temporary VAT exemption for construction services, Nigeria: Rental income not subject to VAT (tribunal decision), EU: Recovery package, multi-year budget including environment-related measures and “plastic tax”, Bahrain: VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit, Mexico: Second bi-monthly list, foreign providers of digital services subject to VAT, United States: Extra semi-monthly excise tax periods, five due dates in September 2020, United States: Sales tax enforcement action against online grocery delivery platform (District of Columbia), Mexico: Proposed legislative changes regarding digital services tax, VAT, excise tax on fuel, Bahrain: VAT assessment process and appeals procedures (FAQs), Greece: Deadline for VAT payments apparently extended to 30 April 2021 (COVID-19), Australia: Land tax relief in South Australia, six-month extension, UK: Indirect tax updates (August, September 2020), Greece: New indirect tax and VAT measures, Italy: Claims for VAT refunds do not require bank guarantees, Portugal: VAT “quick fixes” transposed into domestic law, Belgium: VAT ruling, copyright transferred to company by individual director, Malaysia: Updated service tax policies reflect digital services tax measures, Poland: Sugar tax on beverages; legislation enacted, Argentina: Electronic registration, VAT portal, Canada: Indirect tax measures enacted in British Columbia, Poland: Proposed amendments intended to simplify VAT law, India: Security transfer tax on equity shares; service tax liability of banks, Italy: Recovery of late-charged input VAT following self-disclosure, United States: Sales tax, cellular equipment (Nebraska), Malaysia: Guide on taxation of digital services by foreign service providers, Canada: Extended relief from interest, penalties for Ontario business indirect taxes, Ireland: Summary of indirect tax developments (summer 2020), Hungary: Tax legislative measures include changes to local tax and VAT, United States: Sales tax exemption for computers, high-tech companies (Georgia); sales tax on amusement (Missouri), EU: Tax on plastic, CO2 emissions proposed in environment-related measures, Czech Republic: Rate of interest payable to taxpayers on excess VAT, United States: IRS reminder of heavy highway use tax deadline, Philippines: Proposed legislation, taxation of digital economy, Oman: Guidance regarding excise tax imposed on certain beverages, products, United States: Arizona (airport trip fees); Maryland (premium-receipts tax), United States: Postponed deadline, federal excise tax for sports fishing, archery equipment (COVID-19), United States: Property tax increase in California pending in November ballot initiative, South Africa: Guidance for VAT ruling applications, South Africa: Proposal to limit mining tax incentives to those owning mining rights, Turkey: VAT rate reductions for certain services, Belgium: VAT considerations for services provided by Belgian companies to UK customers, Costa Rica: VAT on cross-border digital services; credit, debit card issuers, Russia: VAT exemption available for certain software and database providers, Zimbabwe: Money transfer tax, other indirect measures in 2020 mid-term budget, Malaysia: Stamp tax, real property gains tax exemptions for certain residential property transfers, United States: Distilled spirits plant, resources for determining excise tax owed, EU: Agreement for new rules regarding excise taxes on alcohol, Italy: Place of supply, VAT rules for pleasure boats used outside EU, Mexico: Changes to VAT rules, other tax provisions, Brazil: Proposal to replace PIS and COFINS with new federal VAT; would capture digital transactions, UK: Possible expansion of qualifying expenditure for R&D tax credits to include data, cloud computing costs, United States: Excise taxes on air transportation of persons or property; aircraft management services exemption, India: Web-related services not taxable fees under tax treaty with United States, Ireland: Temporary VAT rate reduction in July jobs stimulus package, Russia: VAT and sales of software, digital technology, South Africa: Securities transfer tax implications of Brexit, UK: VAT scope extended, income tax start date announced (making tax digital), EU: Postponement of e-commerce VAT to 1 July 2021, South Africa: Carbon offset administration system for carbon tax, Belgium: VAT measures included in third package of stimulus measures, Malaysia: Amendment to final GST return due by 31 August 2020, Mexico: Guidance on remitting withholding taxes related to digital services, Romania: Changes to instructions for VAT exemptions, United States: Senate Finance Committee leaders' statement on UK’s digital services tax, Nigeria: Rules to clarify application of stamp taxes, United States: Sales tax, advertising (D.C.); electric vehicle charging stations, sales tax (Georgia and South Carolina);  electronic information services (Ohio), Indonesia: Guidance implementing VAT on offshore e-commerce transactions, Switzerland: Modified VAT definition with respect to electronically supplied services, Germany: Guidance on temporary VAT rate reduction, through December 2020, Belgium: Proposal for digital services tax, EU: New tax package proposed; tax treatment of digital platforms addressed, France: Possible transposition of VAT group regime into French law, Malaysia: Indirect tax exemptions described in FAQs, Kenya: Digital services tax, effective date 1 January 2021, Mexico: Official list of foreign providers of digital services subject to VAT, United States: French digital services tax; additional 25% customs duties suspended until January 2021, UK: A step closer to enacting digital services tax, United States: Sales tax, transfer tax (California, Illinois), United States: Remote seller, marketplace facilitator update (Mississippi, North Carolina, Rhode Island, Tennessee), Italy: Proof of delivery requirements under VAT “quick fixes” regime, South Africa: Correction of disclosures on VAT returns, UK: Stamp duty land tax holiday through March 2021, UK: House of Commons passes digital services tax legislation, UK: Temporary rate reduction, VAT for hospitality and tourism sector (COVID-19), Canada: Proposed provincial sales tax rules in Saskatchewan for e-commerce platforms, United States: Oregon’s taxation of railroad intangible property held discriminatory (Ninth Circuit), Brazil: Proposed COFINS regime for digital sector taxpayers, Canada: Extensions of time for filing Manitoba retail sales tax, payroll tax returns, Finland: VAT treatment of “co-location services” (CJEU judgment), OECD: Global tax reporting framework for digital platforms, Kazakhstan: Legislation on taxation of digital sales, UK: IT services provided single fund management service not exempt from VAT (CJEU judgment), Bulgaria: Ruling on application of reduced VAT rate, Cambodia: One-year exemption, fees for tourism license renewal, Netherlands: Recovery of VAT on “running costs” of vacant property, Netherlands: Complaints advisory committee members not subject to VAT (Supreme Court decision), Chile: Simplified VAT regime, registration by non-residents providing digital services, South Africa: Regulations implementing carbon tax, Nigeria: Guidance on goods exempt from VAT, Cambodia: VAT on sales of long-term tangible assets, Vietnam: Taxation of e-commerce, withholding rules effective in 2021, United States: Extension of relief from notice requirement for destruction of beer, United States: Postponed deadline, federal excise tax for sports fishing, archery equipment, Belgium: Stock exchange tax upheld by Constitutional Court, Nigeria: Digital activities subject to tax, “significant economic presence” of foreign companies, Saudi Arabia: Increased customs duties effective 20 June 2020, United States: Food delivery service provider considered marketplace facilitator (Arkansas), United States: Remote sellers and marketplace facilitators update (Colorado, Louisiana, Mississippi), United States: Treasury Secretary seeks “pause” in OECD Pillar 1 discussions of digital economy, United States: Tobacco industry’s special occupation tax due 1 July, Italy: VAT rules and use of pleasure boats outside EU, OECD: Statement about ongoing negotiations, taxation of digital economy, Germany: Supermarket discount model “membership” subject to standard VAT rate, Mexico: VAT and digital services, foreign residents without permanent establishment, United States: Reports of withdrawal from talks with EU on digitial services tax, France: VAT refund deadline extended to 30 September 2020, Mexico: Proposal to reduce VAT rate to 10%, Nigeria: VAT payable by telecommunications operators, Costa Rica: VAT on cross-border digital services, India: Extensions of indirect-related tax periods, Pakistan: Budget 2020 and indirect tax proposals, Oman: Excise tax of 100% on alcohol, other consumer products, Canada: Reminder, 30 June deadline for GST/HST and QST, Czech Republic: Reduction of VAT, road tax rates, India: GST on remuneration paid to directors-employees, Kazakhstan: Legislative proposal for regulation of digital technologies, Philippines: VAT exemption for imported health-care equipment, Germany: Temporary reduction of VAT rates, Hungary: VAT penalty relief, invoice reporting requirements effective 1 July 2020, Poland: Extension of scope of bad-debt relief for VAT purposes (CJEU Advocate General), Italy: Guidance on reporting remote sales by marketplace operators, United States: No sales tax for contractor (Arkansas); sales tax, remote sales (Louisiana); no sales tax when no ownership (Missouri); no consolidated excise tax permitted (Tennessee), United States: Self-insured health insurance annual excise tax, Romania: VAT implications after receiving subsequent price discounts (CJEU judgment), United States: Excise tax on excess compensation, parachute payments made by tax-exempt organizations (proposed regulations), Saudi Arabia: VAT refund for non-residents requires action by 30 June 2020, Canada: Pensions, financial entities reminded to file GST/HST and QST returns by 30 June 2020, Poland: Electronic reporting of VAT postponed to 1 October 2020, United States: Investigation of digital services taxes, Nigeria: Foreign companies having “significant economic presence” for tax purposes, including those deriving income through digital means, Saudi Arabia: Increased customs duties, effective 10 June 2020, United States: Excise taxes on alcoholic beverages (TTB final regulations), United States: Sourcing of services (Michigan), sales tax on software and related training (South Carolina), Indonesia: Offshore e-commerce transactions subject to 10% VAT, Costa Rica: VAT rate of 4% for engineering, architectural, construction services, France: Expanded VAT exemption for funds management operations, Mexico: VAT on digital services provided by foreign residents without permanent establishment, Italy: VAT relief, other tax relief measures, Nigeria: VAT exemption for food clarified, Saudi Arabia: VAT rate increase, transitional provisions, Canada: Investment limited partnerships now required to file GST/HST returns, United States: Real property tax impermissibly discriminates against railroads (Fourth Circuit), Germany: VAT relief included in draft legislation, Netherlands: Transfer of leased building by developer, not “going concern” for VAT purposes, Portugal: VAT deduction limitation when capital for new investment is set aside (CJEU Advocate General’s opinion), United States: TTB guidance, tax-free withdrawal of distilled spirits for hand sanitizers, United States: FAQs on aviation excise tax holiday under CARES Act, Czech Republic: Proposal for VAT on mail-order goods, Vietnam: Letters of credit are subject to VAT, Luxembourg: VAT administrative tolerance revoked as of 12 May 2020, United States: Additional B&O tax imposed on financial institutions violates Commerce Clause (Washington State), South Africa: VAT implications for landlords with rental income reductions, United States: Source of sales, military aircraft (Texas); internet taxation barred by federal law (Virginia), Saudi Arabia: VAT rate to increase to 15%, India: Postponed filing deadline for GST return, GST actions, Poland: Determining whether there is a “fixed establishment” for VAT purposes (CJEU judgment), Italy: Notice on deferral of VAT return, payment due dates, Australia: Land tax relief in New South Wales and other states, Switzerland: VAT refund claims due June 2020, Nigeria: Medical supplies exempted from VAT and import duty, United States FAQs on destruction of beer, recovery of taxes paid, United States: Storage use tax exemption (Illinois); digital advertising tax (New York); membership fees, sales tax (South Carolina), United States: Subscription revenue sourced to customer location, for Texas franchise tax purposes, Canada: Annual GST/HST returns of certain financial institutions due 30 June, Germany: VAT group rules referred to CJEU, Norway: Proposed amendments to petroleum tax regime, Nigeria: VAT treatment of contract cancellations, bad debts, Cambodia: Fringe benefit tax on employee loans with below-market interest, UAE: Guidance on VAT treatment of real estate transactions, UAE:  VAT refund opportunities for foreign businesses, United States: Manufacturing exemption (Arkansas); bank tax (South Carolina); taxable data processing (Texas); internet sales (multistates), Australia: State governments provide land tax relief, Costa Rica: VAT and excise tax payments, relief guidance, Canada: Indirect tax liabilities and rent or lease payment deferrals, Canada: Sales tax relief, property insurance contracts in Manitoba, South Africa: Carbon tax return filing, payment deadline extended, UAE: Extended VAT return, VAT payment deadline, OECD: Use of digitalization by “subnational governments” to enhance tax revenue, Sweden: Proposed expansion of chemical tax regarding clothes and shoes, Sweden: Proposed expansion of chemical tax to business-to-consumer sales, United States: Sales tax on gift wrap charges (Colorado); taxation of web-blog (Virginia), United States: Excise tax relief, distilled spirits used to produce hand sanitizers, Canada: Deadline for tax on cross-border insurance is 30 April 2020, Indonesia: Taxation of e-commerce transactions, OECD: Draft reporting rules for platform operators in sharing and gig economy, comments received, UK: HMRC guidance, registration rules for digital services tax, United States: Sales tax refund electricity (New York); franchise tax (Texas); restaurant platforms, sales tax (Utah), Canada: PST relief measures updated in Saskatchewan, Canada: Reminder for businesses of indirect tax obligations, South Africa: VAT and exchange rates and currency fluctuations, France: Joint liability for VAT of online platforms, EU: Customs duties and VAT waived, imported medical equipment, United States: Sales tax liabilities of marketplace facilitators (South Carolina, Tennessee, Washington State), Hong Kong: Revised guidance, taxation of digital economy and intersection with transfer pricing, Trinidad and Tobago: VAT measures in new legislation, United States: Postponed payment, reporting date for TTB excise taxes, Canada: Carbon tax in New Brunswick, effective 1 April 2020, Netherlands: VAT recovery allowed a bank, based on actual use, France: Draft administrative regulations, scope of digital services tax, United States: Online platform for short-term rentals (Florida); taxable rental of tangible personal property (Missouri); resale exemption (Missouri), South Africa: VAT relief for zero-rated goods (COVID-19), United States: Regulations pending OIRA review: Excise tax on tax-exempt organization compensation, Nigeria: Excess dividend tax applies to income exempt from tax (appellate tribunal decision), India: Digital taxation, enlarging the scope of “equalisation levy”, Italy: Tax procedure-related bank guarantees are refundable (Supreme Court decision), Nigeria: VAT filing, collection is automated, effective 1 April 2020, South Africa: Carbon tax registrations and possible effect of coronavirus (COVID-19), United States: Property tax exemption (Georgia); taxation of digital advertising (Maryland), Canada: Provincial sales tax (PST) refunds for mining companies in Saskatchewan, UK: Digital services tax, effective date set for 1 April 2020, Norway: VAT relief measures, responding to coronavirus (COVID-19), South Africa: VAT considerations in light of coronavirus (COVID-19), Bulgaria: VAT considerations in response to coronavirus (COVID-19), United States: Excise tax relief, distilled spirits used to produce hand sanitizers (responding to COVID-19), Germany: VAT treatment of business activities of supervisory board members, Malaysia: Indirect tax challenges, coronavirus (COVID-19), OECD: Work on taxation of the digitalised economy continues during coronavirus (COVID-19) crisis, Netherlands: VAT treatment of composite services, fund management (CJEU Advocate General opinion in UK referral), Spain: Digital services tax legislation, update, United States: Sales tax on digital products (Maryland); digital tax on advertising, proposal (New York), Italy: VAT on staff secondment, incompatible with EU VAT directive (CJEU judgment), UK: Digital services tax proposal in budget; rate of 2% to be introduced from April 2020, Czech Republic: VAT treatment of benefit cards, Canada: Reduced property tax rates, fuel tax in New Brunswick’s 2020 budget, Panama: Equipment used to produce tax receipts, Nigeria: Effective date of recently enacted VAT measures, Dominican Republic: VAT relief included in special tax regime for public-private alliance projects, Italy: Electronic invoicing (e-invoicing) guidance, new technical specifications, Persian Gulf: VAT expected in 2020 (Qatar); monthly VAT filing guidelines (Bahrain), United States: Sales tax nexus (Indiana); resale exemption, gym equipment (Texas); sales tax and ticket sales (Utah), Bermuda: Increased ship passenger tax included in 2020-2021 budget, Malaysia: Service tax on imported services, policy updates, Spain: Tax on financial transactions in draft legislation, Australia: Stamp tax relief for bushfire victims in New South Wales, Netherlands: Acquisition of legal ownership of real estate entities not subject to transfer tax, Cambodia: Tax relief for garment, tourism sectors concern VAT and stamp duty, Germany: Tax rules during Brexit transition period; group exemption from real estate transfer tax, Hungary: “Special taxes” on telecommunications, retail sectors upheld (CJEU judgment), Hungary: Tax on advertising not precluded, but penalty regime held incompatible with EU law (CJEU judgment), Italy: “Letters of intent” procedures, VAT relief for habitual exporters, Malaysia: Service tax and digital services, United States: Source of revenue, online platforms (Florida); property tax exemption for manufacturers (Louisiana); sales tax refunds (Washington State), Cambodia: Invoice rules concerning format, issuance, language, invoice number, VAT credit, Canada: Sales tax, indirect tax measures in 2020 budget, Alberta, Poland: Sugar tax, alcohol and food measures included in legislation, United States: House passes health-related bill, includes proposed excise tax on vaping products, Venezuela: Additional VAT rate, goods and services paid for in foreign currency, South Africa: VAT, indirect tax measures included in budget 2020-2021, United States: No alternative tax credit under section 6426 for butane (federal district court), Canada: Digital media and animation tax credits, excise taxes on tobacco and vaping products (Nova Scotia), Canada: Partnership exemption from property tax of foreign buyers, British Columbia, Hong Kong: Property tax, stamp tax measures in 2020-2021 budget, New Zealand: GST rule changes are proposed, Nigeria: Stamp tax collection by tax authority clarified, Sweden: Tax on plastic bags effective 1 May 2020, Australia: Expanded director penalties related to GST liabilities, United States: Claiming retroactively reinstated renewable fuel incentives, United States: Communications sales tax liability for video streaming services (Florida), Canada: Provincial sales tax registration required of foreign sellers, British Columbia, Germany: Retroactive correction of invoices allowed, VAT refund judicial proceedings, OECD: Draft reporting rules for platform operators in sharing and gig economy, Singapore: GST rate increase is postponed, budget 2020, Spain: Draft legislative proposal for digital services tax, Cambodia: Basis for application of specific tax on certain merchandise, Costa Rica: Real estate tax, exemption amount for 2020, OECD: “BEPS 2.0” and taxation of digitalised economy, in a nutshell, United States: Bank’s claim for sales tax refunds (Michigan); public utility excise tax (Ohio), Dominican Republic: Services provided by investment fund administrators exempt from VAT, EU: Increased risk of fixed establishment for VAT purposes, KPMG report: Insights on OECD’s revised “Unified Approach” to tax challenges of digitalisation, KPMG report: OECD transfer pricing (final) guidance on financial transactions: Initial impressions, OECD: Webcast on tax challenges of digitalisation; Pillar One and Pillar Two proposals, Czech Republic: Updates on VAT “quick fixes” and VAT on fuel cards, Portugal: Car registration tax referred to CJEU, United States: Nexus, taxation of remote sales, marketplace facilitators (GA, NE, NC, WV), United States: Sales tax liability of vehicle-sharing service (Colorado); sales tax on pre-written software (Massachusetts), Belgium: Stock exchange tax on transactions abroad compatible with EU law (CJEU judgment), Canada: Exemption from British Columbia property tax, 31 March deadline, Turkey: Tax administration’s draft guidance on digital services tax, Nigeria: Uncertainty about effective date of VAT rate increase, India: Indirect tax measures in Union Budget 2020, Poland: Proposed VAT relief for payments using split-payment mechanism, United States: Repeal of legislation expanding sales tax base, increased sales and use tax rate (Utah), United States: Sales tax, telecommunications provider (Kansas), OECD: Update on digital economy tax issues; “Pillar One” possible safe harbour, UK: HMRC updates stamp duty land tax guidance, for step transactions, United States: Online marketplace not a “dealer” required to collect local sales taxes (Louisiana), Uzbekistan: VAT rules for foreign suppliers of e-services, India: GST levied on ocean freight transportation held unconstitutional, Italy: Certain wealth tax measures under rules concerning non-commercial partnerships, entities, Oman: VAT implementation expected in 2021, United States: Medical device excise tax repealed, other healthcare-related tax changes, South Africa: Guidance implementing carbon tax rules, United States: IRS reminder, first oil spill liability tax due by 29 January 2020, United States: Remote sellers and marketplace facilitators update (AR, GA, LA, NC), United States: “Substitution drawbacks” of wine companies (trade court opinion), United States: Use tax on trailers (Arkansas), sales tax remittances (Massachusetts), tax on data-related income (New York), Thailand: VAT proposed regulations include e-commerce measures, United States: State high court allows home improvement retailer bad debt deduction concerning sales, B&O tax (Washington State), Czech Republic: Insurance tax amendments; excise tax rates on alcohol and tobacco, Czech Republic: Tax administration clarifies VAT amendments, France: Online platforms, XML format for reporting before 31 January 2020, United States: Remote sellers and marketplace facilitators update (D.C., Georgia, Iowa, Kansas, Maryland, Nebraska), United States: Tax treatment of online research services (Washington State), Malaysia: Service tax policy updated to reflect digital services, Switzerland: Campione d’Italia now part of EU Customs Union; new consumption tax, United States: Inflation adjustment factors, Indian coal production credits for 2018 and 2019, United States: Extension of temporary dyed fuel tax relief, Wisconsin terminals (Notice 2020-4), Canada: Reminder for employers, indirect tax on employee benefits, France: Public listing of non-cooperative online platforms, Netherlands: Private use of company cars, clarified VAT treatment, United States: Biodiesel, renewable fuel credits for 2018-2019, United States: Financial institutions-related tax changes effective 2020 (Alabama, Ohio), United States: Proposed regulations on cloud-computing, digital-content transactions; public hearing scheduled, France: Tax compliance, reporting obligations of online platforms (31 January 2020 action date), United States: Sales tax liability of remote sellers and marketplace facilitators (Alaska, Illinois), United States: Use tax, licensing agreements (Colorado); telecommunication, municipal license tax (Missouri), UK: VAT treatment of digital newspapers (Upper Tribunal decision), Mexico: VAT withholding, digital services taxation measures included in 2020 tax resolution, United States: Sales tax relief for taxpayers affected by January 2020 earthquakes in Puerto Rico, Croatia: VAT measures effective 1 January 2020, Italy: VAT provisions, digital services tax effective 1 January 2020, United States: Corporate tax rate reduction, sales tax changes (Utah), United States: Reminder of energy-related excise tax extenders enacted in late 2019, Austria: Tax plans of newly inaugurated government; possible increased airline ticket and gasoline taxes, Colombia: Rules for determining VAT basis of certain goods in free trade zones, Algeria: Indirect tax, VAT measures in Finance Law 2020, United States: Public hearing concerning France’s digital services tax, United States: Sales tax collected for online sales, remitted to state instead of local tax authority (Louisiana), United States: Sales tax obligations of marketplace facilitators (Michigan, Missouri, Florida), United States: TTB reminder, federal excise tax return filing dates for 2020, India: GST amendments effective 1 January 2020, Oman: 2020 budget and indirect tax proposals, United States: State and local tax, technology-related guidance (table, fourth quarter 2019), United States: Craft beverage excise tax provisions extended through 2020; wine credit transfers, Japan: Consumption tax measures in outline of tax reform proposals, EU: Explanatory notes for VAT quick fixes regime in 2020, EU: VAT quick fixes; valid VAT identification number, India: Deadline for GST return, reconciliation statement extended, United States: Franchise tax, economic nexus rule (Texas), Canada: Overview of GST and customs changes in 2019, Canada: Reduced tax rate on aviation fuel (Ontario), Canada: Reminder for investor information compliance by 31 December 2019 (GST/HST purposes), Italy: Digital services tax, changes made during legislative process, Mexico: Digital tax measures include in tax reform legislation for 2020, EU: VAT quick fixes; uniform rules to simplify chain transactions, Myanmar: New penalty measures, stamp tax applying to documents, Poland: Changes to VAT standard audit file rules, effective April 2020, EU: Tonnage tax, maritime transport incentives approved for five countries, India: Electronic invoicing required for certain business-to-business supplies, United States: Sales tax-related guidance and court decisions (Pennsylvania, Texas, Washington State), Germany: VAT relief for “small undertakings” and start-ups, Canada: Relief to ease deductions for mining taxes to be proposed, Costa Rica: Proposal for VAT collection mechanism, cross-border or intangible digital services, Czech Republic: Bill proposing digital services tax presented to legislature, Czech Republic: Enactment of VAT “quick fixes” not expected before 2020, EU: Amended financial transaction tax proposal, Turkey: Digital services tax enacted, effective date of March 2020, United States: IRS and TTB agree to whistleblower process regarding federal excise taxes, Belgium: Car taxation changes effective in 2020, challenges for companies with car fleets, India: Sales tax, place where contract for time-charter agreement entered, Canada: Federal carbon charge measures, effective in Alberta beginning 2020, EU: VAT quick fixes; simplified treatment for call-off stock, United States: Sales tax changes or indirect tax-related items (California, Chicago, South Carolina, Washington State), Italy: Financial transaction tax is challenged (CJEU Advocate General opinion), UK: No company car tax, electric or hybrid vehicles, Netherlands: Reduced transfer tax, office building converted into residential apartments, Papua New Guinea: Excise tax measures included in 2020 budget, OECD responds to U.S. Treasury’s letter on digital services tax, United States: Treasury opposition to digital services tax initiatives, support for Pillar One, EU: VAT quick fixes; simplified proof for intra-Community supplies, China: VAT legislative proposals covered in draft consultation, U.S. conclusions, trade-related investigation of France’s digital services tax, Poland: Excise tax exemption for coal and gas referred to CJEU, Kenya: VAT, excise tax and digital tax measures included in Finance Act, 2019, South Africa: Retroactive approval of alternative VAT apportionment method, Costa Rica: VAT and certain wire transfers, Dominican Republic: Expanded application of VAT to online, digital services, United States: Sales factor and VAT (California), receipts included in sales factor (Illinois), responsible person for sales tax (Ohio), UK: Residential property owned by foreign landlords, HMRC compliance project, EU: VAT directive concerning payment service providers, Czech Republic: Digital services tax, update, Germany: Reduced VAT rate for e-publications; other VAT amendments, Mexico: Constitutionality of rules limiting tax, VAT offsets, Ghana: VAT and indirect tax measures in 2020 budget, Korea: VAT-related rulings, court decisions, United States: Sales tax and digital downloads (Arkansas); computer software and sales tax (Indiana); sales tax on car subscription service (Tennessee), Japan: Overview of tax system includes description of indirect tax, Nigeria: Service provided to related non-resident company subject to VAT, Poland: Subsidiary not just fixed establishment of parent company for VAT purposes (CJEU Advocate General opinion), United States: TTB voluntary disclosure program for unreported changes in control or proprietorship, Zimbabwe: VAT and indirect tax proposals in 2020 budget, Australia: Employer-provided parking under proposed fringe benefit tax changes, Hungary: Bad debts and VAT refund opportunities, Italy: VAT measures in advance of budget law 2020, Czech Republic: Lessor denied reduced VAT deduction for air conditioning repairs, Czech Republic: Rules for rounding regarding VAT calculations, payments, United States: Market-based sourcing and marketplace-facilitator legislation (North Carolina), Hungary: Tax authority must grant taxpayer access to records (CJEU judgment in VAT case), Hungary: VAT “quick fixes” applicable beginning 2020, United States: Sales tax for paper version of medical records (Indiana); penalty waiver for remote sellers (Nebraska); no sales tax for on-demand seminars (Wisconsin), Canada: Tax rate on aviation fuel for certain northern regions of Ontario, EU: VAT payment data, reporting to address fraud in e-commerce sector, South Africa: Change to policy concerning VAT rulings issued by SARS, Lithuania: VAT reverse-charge mechanism, computers and mobile phones; other VAT developments, United States: Untaxed cigarettes manufactured by and sold on Indian reservation (Second Circuit decision), Mexico: Tax reform 2020, VAT on services provided from digital platforms, Turkey: Legislative proposal for digital services tax, Portugal: VAT amendments adjust deadlines for payments, reporting, United States: Sales tax on rental real estate (Florida); land transfer taxes (Maryland), United States: TTB excise tax penalty relief for industry affected by California wildfires, Indonesia: VAT and duty relief for certain imports of goods, Australia: GST collection by offshore providers of hotel room sales, Sweden: VAT treatment of supply between VAT group and branch (referral to CJEU), Austria: Legislation introducing digital services tax, Malaysia: Tax incentives, indirect tax measures included in 2020 budget, Netherlands: New VAT small businesses system, effective 1 January 2020, Taiwan: Invoice requirements for foreign e-commerce suppliers, effective January 2020, Luxembourg: Potential implications of Brexit on Luxembourg direct tax, VAT, UK: Potential Brexit implications for taxation of luxury assets, private aircraft, United States: Guidance on nexus, taxation of remote sales by U.S. states (Arizona, Hawaii, Louisiana, Michigan, North Carolina, South Carolina), Canada: GST/HST registration required before acquisition or reorganization, United States: Proposed excise tax on nicotine used in vaping, Australia: Proposed expanded land tax base, New South Wales, China: Expanded opportunities for foreign insurance companies, banks may trigger VAT issues, Brazil: Guidance for determining, calculating social contributions (PIS and COFINS) and indirect taxes, Belgium: Constitutional Court annuls annual tax on securities accounts, Germany: VAT liability of digital platforms; EC infringement proceedings initiated, Mexico: Crediting VAT on imported goods if no withholding, Portugal: VAT on assignment of debt recognized in enforcement proceedings (CJEU), Poland: VAT split-payment and netting rules, Serbia: Amendments to VAT law; generally effective in 2020, United States: Marketplace facilitators and sellers (Boulder, Colorado); franchise tax nexus (Texas), Italy: Digital services tax proposed to apply beginning 1 January 2020, Czech Republic: Electronic reporting of sales; 10% VAT on food services, e-books, Czech Republic: Legislation to implement VAT “quick fixes” effective 2020, Kazakhstan: CFC rules; defining large taxpayers; VAT amendments, Indonesia: Upstream oil and gas activities, VAT and land tax relief, Kenya: Withholding VAT credits; offsets against other tax liabilities, Panama: Exemption from real estate transfer tax for certain residential transactions, United States: Marketplace guidance, sales and use tax (California, Maine, Massachusetts, Texas), Canada: Employers and pension plans; GST/HST and QST requirements, Hungary: Deductibility of input VAT on dual-use car rentals, Russia: Deadline for input VAT recovery, services supplied outside Russia (Q3 2019), Australia: Fuel tax credits, ATO’s position in decision impact statement, Hungary: EC’s referral to CJEU regarding excise tax on cigarettes, France: Proposed changes, scope of funds eligible for VAT-exempt management (draft finance law 2020), OECD: Proposal to address digital economy tax issues, “Pillar One” approach, France: Indirect tax measures in finance bill for 2020, Ireland: Indirect tax measures in budget 2020, Nigeria: Budget proposals for 2020; expenditures financed by VAT rate increase, Germany: Services related to ATM operations not exempt from VAT, United States: Marketplace guidance, sales and use tax (Maryland, Wisconsin), United States: Kansas (remote sellers); Maryland (pre-merger NOLs); Massachusetts (interest limitation); Pennsylvania (economic nexus), Italy: VAT amendments; action steps before 1 January 2020 effective date, Nigeria: Lagos State’s hotel and restaurant consumption tax, authority is upheld, Switzerland: Proposed reform of withholding tax, stamp tax regimes, Indonesia: VAT exemption, “temporary imports” used in providing taxable services from overseas, Zambia: VAT, excise tax proposals included in 2020 budget, Mexico: Proposals for taxation of digital platforms, Oman: Guidance clarifying and implement excise tax on certain products, United States: Sales tax obligations of equipment leasing entity (Rhode Island); referral business not marketplace facilitator (Utah), France: Electronic invoices mandatory for business-to-business transactions; proposed effective 2023, UAE: Excise tax on sweetened beverages, smoking devices and products, Sweden: 2020 budget proposes changes to advertising tax, VAT on e-commerce, bank tax, United States: Appeals court upholds denial of alternative fuel mixture credits, Hungary: Real-time invoice data reporting, effective April 2020, Poland: VAT mandatory split-payment mechanism from 1 November 2019, United States: Remote seller and marketplace guidance, sales and use tax (Alabama, Florida, Louisiana, Massachusetts), United States: Use tax on computer equipment purchased and leased from taxpayer’s affiliate (Virginia), Canada: Reminder, investment plan information sharing required in October 2019; GST/HST compliance, South Africa: VAT treatment of tax compliance services provided to employees, Bangladesh: VAT measures introduce new concepts, United States: Government agencies propose rule to implement 2% withholding tax on certain foreign payments, Austria: Court decisions on VAT treatment of lease contracts, roaming charges, rental real property, Germany: Implementation of EU “quick fixes” in VAT law for 2020, New Zealand: Proposal to revise taxation of certain real estate sales. 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