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27 May 2022

Global Indirect Tax News

Monthly newsletter covering VAT, goods and services tax, sales tax issues, and global trade issues around the globe.
Global Indirect Tax News June 2021
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Recent updates and an a news archive appear below; for back issues of Global Indirect Tax News, or to subscribe, please email a request to globaltaxpublications@deloitte.com.

June 2021

 

Featured articles

Botswana

Tax amnesty to apply from 1 July 2021
Regulations have been published to implement the tax amnesty proposed in the 2021/22 budget. The amnesty, which includes VAT, will apply from 1 July 2021. It allows for penalties and interest to be written off upon payment of outstanding tax liabilities.
Canada

Assessment and Revenue Management project
Release 1 of the Canada Border Services Agency Assessment and Revenue Management project has been launched, with the introduction of the Client Portal. CARM aims to transform the collection of duties and taxes for goods imported into Canada.
Germany

CJEU decision on VAT groups and intra-entity supplies
A recent Court of Justice of the European Union ruling concerning supplies of services from a head office of a company that was part of a VAT group in one EU member state to its branch in another member state confirmed previous jurisprudence from the court.
India

Court ruling on powers of provisional attachment
The Supreme Court has held that the powers for the provisional attachment of property (including bank accounts) under GST law are “draconian” in nature and that all conditions prescribed by the legislation for a valid exercise of the power must be strictly fulfilled.
 

Other news

 

Archive

 

For back editions of global indirect tax news, please email a request to globaltaxpublications@deloitte.com

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Indirect Tax

Deloitte advises companies on a wide range of indirect tax issues, including value added tax/goods and services tax, sales and use tax, customs duties, excise duties, insurance premium tax and more. Deloitte’s knowledge covers all aspects of these taxes including compliance and reporting, dispute resolution, consultancy and opportunity identification and implementation.
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