Indirect Tax News December 2018

Content in this issue:

• CANADA - Québec Sales Tax changes for non-residents of Québec fast approaching
• ARGENTINA - Regime for promoting generation of renewable energy
• CANADA - USMCA 101 – What is in NAFTA 2.0?
• CURACAO - Turnover tax
• ECUADOR - ISD exemptions and VAT rates
• FRANCE - VAT deduction claimed by Hold Co. for renting premises to subsidiaries
• GERMANY - Update on consignment stocks, vouchers, and electronic marketplaces
• HUNGARY - Extension of the reduced VAT rate and VAT treatment of vouchers
• INDIA - Advance ruling under GST in India
• INDONESIA - Export of taxable services in Indonesian Tax Regulation
• IRELAND - Budget 2019
• ITALY - Italy invoicing – New requirements - Transfer pricing adjustments – Clarifications
• by Italian Revenue Agency
• LATVIA - Introduction of an innovative 'Taxpayer Rating' system
• MALAYSIA - Re-implementation of Sales and Service Tax
• THE NETHERLANDS - Increase of the Dutch reduced VAT rate
• SAUDI ARABIA - VAT publications
• SPAIN - Financial Transaction Tax and Digital Service Tax
• UNITED ARAB EMIRATES - Penalties mark the start of a new chapter for UAE VAT
• UNITED KINGDOM - 'Making tax digital' deferred for non-established businesses - UK adopts EU VAT treatment of vouchers