GTC GlobalAug 31 minGlobal VAT/GST rules on cross-border digital salesDestination-based tax rules on cross-border digital sales are growing in popularity across the globe. The link shows the list of jurisdic...
GTC GlobalJun 291 minDevelopment of VAT in the context of a digital and globalized economy – VAT due on services providedFederal Council opened the consultation on the partial revision of the VAT law. It proposes in particular to impose all the services prov...
GTC GlobalJun 291 minKenya introduces VAT regulations on supply of digital servicesKenyan Cabinet Secretary for National Treasury and Planning has issued draft Value-Added Tax (VAT) (Digital Marketplace Supply) Regulatio...
GTC GlobalJun 31 minE-invoicing Trends Across the Middle East and North AfricaThe link highlights how countries are moving more towards e-invoicing regimes. Though the approach may vary from jurisdiction to jurisdic...
GTC GlobalMay 191 minCbC consultation: TEI commentsTax Executives Institute (TEI) recently provided comments in response to OECD’s Consultation Document for potential changes to the Countr...
GTC GlobalMay 71 minDAC 6: 3-month deferralThe EU Commission has prepared a draft Council Directive to extend the DAC-6 reporting deadlines by 3-months due to COVID-19 consideratio...
GTC GlobalApr 151 minGuidance on Luxembourg CFC rules Whilst some countries have had comprehensive rules on controlled foreign corporations for years, Luxembourg only introduced such rules re...
GTC GlobalFeb 262 minTax and the Digital economy – Will Pillar one be the solution?The articles discusses the developments with respect to the digital economy and what it will mean for the international tax practice. The...
GTC GlobalJan 301 minATAF Publishes Policy Brief on Digital Services Taxation in AfricaATAF has published policy brief for Digital service taxation to assist the ATAF members in their tax policy considerations of the taxati...
GTC GlobalJan 222 minAdvance Pricing Arrangements: Optimal tools – Optimal Framework?Advance Pricing Agreements (APAs) are a diffused tool for taxpayers to obtain certainty in relation to the tax impact of their cross-bord...
