Global Indirect Tax Brief 

This series was previously known as Global VAT, Trade and Customs Brief. 

 Issue No. 18 - June 2010
This issue includes the following articles and more:

• Where indirect tax can create both issues and opportunities within the retail sector
• The latest trends and developments in indirect tax around the world.

 Issue No. 17 - March 2010
This issue includes the following articles and more:

• Navigating the new Canadian indirect tax landscape
• Lessons from the frontline of VAT on financial services
• Ensuring a solid foundation for e-filing systems

• Global VAT Update
• Businesses need to carefully monitor ongoing sales tax harmonization in Canada

 Issue No. 15 - July 2009
This issue includes the following articles and more:

• Global VAT Update
• How technology is changing the way indirect tax is managed
• GST status of discretionary investment management services in Canada

 Issue No. 14 - April 2009
This issue includes the following articles and more:

• Global VAT Update
• Ontario Sales Tax Harmonization

 Issue No. 13 - January 2009
This issue includes the following articles and more:

• Global VAT Update
• Indirect tax - the fiscal solution in 2009?

 Issue No. 12 - October 2008

This issue includes the following articles and more:

• Global VAT Update
• GST status of investment management services in Canada
• Recognition of supply chain security programs between Canada and the United States

 Issue No. 11 - July 2008

This issue includes the following articles and more:

• Input tax credits relating to investment management services (Canada)
• Canada to Revamp its Customs Penalty System AMPS (Canada)
• Supply Chain Security: a global business requirement (United Kingdom)

 Issue No. 10 – February 2008

This issue includes the following articles and more:

• Express Customs Clearance - Blue Lane (Brazil)
• GST Rate Cut from 1 January 2008 - Managing the Transition (Canada)
• Enhancement of administrative and criminal penalties related to export
• violations (United States of America)

 Issue No. 9 – October 2007

This issue includes the following articles and more:

• Federal Government urges provinces to harmonize sales taxes (Canada)
• Revision of China’s VAT export refund rates (China)
• Abuse – where now? (United Kingdom)

 Issue No. 8 – July 2007

This issue includes the following articles and more:

• Customs Release and Accounting Programs – Making the Right Decision (Canada)
• Canada Introduces New Zero-Rating Provision for Exports of Intangibles (Canada)
• The new Swiss Customs Law – the Good, the Bad and the Ugly? (Switzerland)

 Issue No. 7 – April 2007

This issue includes the following articles and more:

• New GST Rules for Financial Services Sector (Canada)
• Not So Zero-Rated – VAT export refunds in China (China)
• Deemed Exports under the Export Administration Regulations (United States of America)

 Issue No. 6 - January 2007

This issue includes the following articles and more:

• Authorized Economic Operator – EU
• Visitor's Rebate and Collection Agency Services (Canada)

 Issue No. 5 – September 2006

This issue includes the following articles and more:

• VAT Credit Refunds Now Include Refunds for Exported Services (Argentina)
• GST Rate: Managing the Transition (Canada)
• Intra EU Supplies and the problem with Chain Transactions (EU)

 Issue No. 4 – June 2006

This issue includes the following articles and more:

• How to maximize VAT refunds for software products (China)
• The Maquila Regime in Mexico (Mexico)
• Landmark decision on issue of "abuse" (U.K.)

 Issue No. 3 – January 2006

This issue includes the following articles and more:

• Changes to Goods and Services Tax (GST) obligations for non-residents (Australia)
• GST tax status of Investment Managers' Services (Canada)
• Reduction in Standard VAT rate announced (Venezuela)

 Issue No. 2 – August 2005

This issue includes the following articles and more:

• VAT planning for fixed asset acquisition in China (China)
• International Services - Applicability of zero rate (Singapore)
• Direct Exports - New Rules (South Africa)

 Issue No. 1 – April 2005

This issue includes the following articles and more:

• “Fair and Reasonable”Allocation of Input Tax Credits for GST (Canada)
• Introduction of State Level VAT (India)
• Mexico–Creditable VAT and Non-Taxable Activities (Mexico)

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