BDO Indirect Tax News - Issue 3/2022

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.

In this edition: 

• Canada: Highlights of the new luxury goods tax
• Chile: IRS announces new VAT withholding obligations for intermediaries 
• China: Schedule for refund of excess input VAT credit accelerated 
• European Union:
  • AG opines input VAT incurred on services contributed free of charge to a subsidiary is nondeductible
  • CJEU further clarifies the concept of a VAT fixed establishment  
• France: Non-resident suppliers of distance sales have opportunity to regularize French VAT liabilities
• India: 
  • Supreme Court strikes down GST reverse charge on ocean freight in CIF imports 
  • Supreme Court rules reimbursed salary of certain seconded employees is subject to service tax
• Indonesia: Implementing regulation issued on VAT treatment of e-commerce transactions  
• International: Indirect tax bytes
• Netherlands: 
  • No VAT charged on the supply of leased property
  • Foreign establishments to be excluded from Dutch VAT groups
• Poland: VAT grouping rules again postponed
• United Arab Emirates: 
  • Highlights of Comprehensive Economic Partnership Agreement with India 
  • New whistle blower program in effect 
• United Kingdom: 10 common pitfalls with customs declarations 
• United States: 
  • Breaking down sales and use tax compliance for SaaS companies 
  • CBP and DHS release important guidance on Uyghur Forced Labor Prevention Act 

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