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Indirect Tax News - Issue 2/2017


Original content provided by BDO

The French administrative Supreme Court (Conseil d’Etat) has made an important decision on the recognition of a VAT recovery right for a French branch rendering internal supplies of services to its foreign parent company.


  • FRANCE: VAT recovery right of a branch rendering internal supplies: application of the ESET case in France
  • CHINA: The progress of VAT reform and the updated vat enforcement regulations
  • GEORGIA: VAT treatment of advances
  • GERMANY: Invoice threshold for ‘less detailed invoices’ increased to EUR 250
  • INDIA: New goods and service regime
  • ITALY: New VAT compliances
  • JAPAN: Revision of Consumption Tax scheme for services related to entertainment and sports provided by foreign businesses
  • THE NETHERLANDS: The impact in the Netherlands of the Oxycure Belgium case
  • POLAND: Poland stiffens punishment for VAT fraud and errors
  • ROMANIA: VAT deduction when a taxable person is declared inactive
  • SERBIA: New VAT rulebooks adopted by the Serbian Ministry of Finance / Newly introduced obligation to appoint VAT representative in Serbia
  • SINGAPORE: Customer accounting on prescribed goods
  • SPAIN: Immediate Supply of Information on VAT (SII) / Application of the use and enjoyment clause / Call-off stock scheme
  • UNITED KINGDOM: VAT recovery on corporate finance deal costs
  • UNITED STATES OF AMERICA: Remote seller use tax notification laws