BDO Indirect Tax News October 2021

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

• European Union:
  • CJEU confirms local staff required to have a fixed establishment for VAT purposes
  • CJEU rejects Swedish rules on VAT adjustment for real estate investments
• Brazil: Supreme Court confirms state VAT is excluded from calculation of the PIS/COFINS tax base
• Canada: Manitoba - The last Canadian jurisdiction to tax digital
• India: Rates of tax refunds under RoDTEP announced
• Indonesia: Input VAT rules relaxed
• Israel: Update on proposed legislation on VAT treatment of supplies of B2C digital services
• Italy: Tax authorities clarify VAT treatment of price adjustments and imposition of penalties for wrongly charged input VAT
• Netherlands:
  • Court rules industry-wide pension fund is entitled to deduct input VAT
  • Place of supply rules for intermediary services apply even when underlying supply is not subject to VAT
• Oman: Updates on the new VAT regime
• Poland: VAT grouping regime may apply in 2022
• Saudi Arabia: Tax authorities issue VAT e-commerce guide
• Singapore: Overseas vendors supplying services to Singapore customers
• Thailand: Foreign providers of digital services covered by VAT and 7% VAT rate extended
• United Arab Emirates: Federal Supreme Court decision in VAT fraud case forms part of a   growing body of case law
• United Kingdom: Domestic reverse charge VAT introduced for construction services
• United States: Sales Tax: State revenues - Where’s the money coming from?

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