Global Indirect Tax news
Your reference for indirect tax and global trade matters
Recent updates and a news archive appear below; for back issues of Global Indirect Tax News, or to subscribe, please email a request to globaltaxpublications@deloitte.com.
March 2024
Featured articles
Australia
Court judgment in Hannover Life
The Full Court of the Federal Court of Australia dismissed the Commissioner of Taxation’s appeal in the Hannover Life litigation. The case addressed foundational issues of GST recovery and apportionment, particularly relevant for the financial services and property sectors.
Japan
Proposed changes to taxation of online platforms
On 1 April 2025, Japan intends to introduce changes to the taxation of online platforms, as announced by the Ministry of Finance in the 2024 tax reform proposals. The draft law was submitted to parliament on 2 February 2024.
New Zealand
Offshore gambling duty proposed
Parliament has introduced amending legislation that would tax offshore online gambling by introducing an offshore gambling duty with effect as from 1 July 2024. The duty has been designed to align with the GST rules for the supply of remote services to allow existing systems to be used.
United Kingdom
The government has opened a consultation on the design and administration of the future UK carbon border adjustment mechanism, following the December 2023 announcement that it intends to introduce a UK CBAM, to take effect from 1 January 2027.
