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  • BDO Indirect Tax News - Issue 3/2018

BDO Indirect Tax News - Issue 3/2018

09 oktobar 2018

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.


  • UNITED STATES: US Supreme Court upholds sales/use tax economic nexus standard - More states follow
  • ARGENTINA: Foreign trade - Re-introduction of export duties
  • BAHRAIN: VAT update
  • BELGIUM: Optional VAT system for professional letting of immovable property - Bill submitted to Parliament
  • FRANCE: Real estate – VAT on margin scheme applicable to sales of vacant building land
  • MALAWI: Adjustment for output tax due to change in government policy
  • THE NETHERLANDS: The implications of Dutch implementation of the EU Voucher Directive
  • ROMANIA: Fixed establishment in Romania
  • SAUDI ARABIA: Assessments, penalties, and VAT compliance
  • SERBIA: Amended rulebook on VAT exemptions with the right to preliminary tax deduction
  • SINGAPORE: Update on customer accounting on prescribed goods
  • SPAIN: General State Budget for 2018
  • SRI LANKA: Introduction of VAT refunds for tourists
  • SWITZERLAND: 2019 Changes affecting foreign businesses operating in Switzerland
  • UNITED ARAB EMIRATES: Further steps forward - New guidance from the Federal Tax Authority
  • UNITED KINGDOM: Brexit - The ‘no deal’ plan for VAT
  • ZIMBABWE: Adjustment for output tax due to change in government policy and other VAT clarifications