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Taiwan Launches eTax Portal for Cross-Border Electronic Services

As of May 1, 2017, foreign providers of electronic services to Taiwanese retail customers must generally register and account for Taiwanese VAT. (Previously, their supplies were taxed...

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Inversion Regulations Pass New OMB Review

The Treasury Department and the Office of Management and Budget (OMB) have had a longstanding quasi-agreement to exempt tax regulations from secondary review by the Office of Information and...

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Taxing the U.K. Gig Economy

While the All-Party Parliamentary Group report, "Tax and the UK's gig economy", released on June 29, 2018, expressly purported to set out thoughts regarding the taxation aspects of the gig...

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Structuring Intra-European Goods Sales

Managing the VAT consequences of an international supply chain is vital for cross-border businesses...

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DAC6: New EU Reporting Rules for Cross-Border Tax Planning Arrangements

The European Commission proposed new transparency rules on June 21, 2017, for EU intermediaries (including accountants, banks, lawyers and tax advisers) designing and promoting cross-border tax...

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The Venezuelan Tax Unit – No More Pesky Zeros, But Same Old Inflation

At the end of June 2018, this blog expressed its sympathy for the printers of the Venezuelan Official Gazette. As readers may remember, the printers, befuddled perhaps by Venezuela’s...

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Japan Introduces Changes to Corporate Tax Regime

Japan’s 2018 tax reform package, most of which came into effect on April 1, 2018, introduced, amongst other things, a number of amendments to the country’s corporate tax regime. This blog...

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Déjà Vu? Malaysia Reinstitutes a Sales and Service Tax

As of September 1, 2018—after a three-year experiment with a Goods and Services Tax (GST)—Malaysia reinstated a Sales and Service Tax (SST), similar to the SST in place before April 1, 2015.So ....

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Structuring Intra-European Goods Sales—Part II

Managing the VAT consequences of an international supply chain is vital for cross-border businesses. A conventional transaction that involves a direct transfer between businesses can...

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Insight: EU Financial Services Businesses Could Face Increased VAT Costs

If followed by the full court, the Advocate General’s opinion in the case of Morgan Stanley & Co International (C-165/17) could have a significant impact on value added tax...

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Brexit: Deal or No Deal? What You Need to Know Now

“We’re Brits. We’ll muddle through,” concluded Alan McLintock, Senior Manager of European Indirect Tax Strategy, Ford Motor Company, at a recent Bloomberg Tax Seminar, Brexit: Deal or No Deal?...

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Insight: Why the European Council Directive Proposal for a Digital Services...

A European Union plan to tax certain digital services has encountered opposition from a number of member states and no agreement has been reached on a final proposal. In the authors’ view, such a...

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Latin America—what to expect in 2019

2018 has been a year of controversy and change in Latin America. Brazil’s Lava Jato investigations uncovered the Odebrecht scandal, which had far-reaching implications across the region. And as...

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The EU Anti-Tax Avoidance Directive Takes Effect

In January 2016, the European Commission proposed an anti-tax avoidance directive as part of a package of measures to prevent aggressive tax planning, boost tax transparency and create a level...

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G20 VAT Rates

A reference table summarizing key VAT rates for members of the G20, which comprises some of the world's key economies.

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Taxation of Cryptocurrencies—the U.K. Approach

It seems as though a day does not go by without a mention of cryptocurrencies in the news. Far from being at the fringes of our lives, and despite the recent volatility in value, they appear to...

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U.K. Spring Statement 2019—No Fireworks but Plenty of Tax Considerations

The fiscal elements of the Spring Statement focused on three main areas: first, some additional anti-avoidance measures; second, confirmation that various consultation processes...

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Tax Reform in Brazil—A Long-term Affair

They don’t do things by half in Brazil. Soccer, supermodels, carnivals and colossal statuary – all are fields in which Brazil is a true world leader.And then there is tax. For years, Brazil has...

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A Toll of Two Cities

It is arguable whether the London congestion charge, introduced in February 2003 by the city's first directly-elected mayor, Ken Livingstone, has succeeded in reducing traffic congestion in...

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VAT Grouping in the OECD

VAT or GST grouping rules enable groups of entities to be treated as a single entity for VAT or GST purposes if they are connected by financial, economic and...

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