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.
January 2026
Featured articles
European Union
The CJEU Advocate General has issued an opinion on the VAT treatment of transfer pricing adjustments, in the final of a series of CJEU references on intragroup transactions.
China
On 30 December 2025, the implementation regulations of China’s VAT law were published. The VAT law and implementation regulations were effective as from 1 January 2026.
Luxembourg
Coming years will see a number of major changes to the EU VAT landscape, the most important of which are e-invoicing and digital reporting requirements.
Thailand
From 1 January 2026, import duties will be collected on the importation of low-value goods, with the removal of the exemption for goods priced at no more than THB 1,500.
Archive
