Details

Service: Tax, Global Indirect Tax
Type: White paper
Date: 12/20/2011

Global Indirect Tax Brief: December Issue

This issue of the Global Indirect Tax Brief addresses some of the latest trends and developments in indirect tax around the world. Highlights include: - taxation of the private use of business assets in Belgium, the Netherlands and Spain - VAT reform pilot program launched in China - New approach to zero-rating of intra-Community supplies of goods and exports in Germany.

Download Now

Global indirect tax brief - December 2011

PDF files require Adobe Reader to view

Download Adobe Reader

Country features (PDFs)

Australia (57 KB): The Qantas case: passenger cancellations – supply or no supply?
Belgium (45 KB): VAT deduction on company cars
China (77 KB): VAT reforms coming in 2012
Colombia (48 KB): VAT rules for gifts
Denmark (57 KB): Refund of unlawful taxes possible when passed on to purchasers
France (58 KB): VAT e-audits also apply to cashier systems – under certain conditions
Germany (47 KB): New approach to zero-rating of intra-Community supplies of goods and exports
India (64 KB): VAT on unbranded/customized software
India (50 KB): Indian Customs moves towards trade partnership
Italy (54 KB): VAT on invoices from a company other than the supplier could be irrecoverable
Netherlands (58 KB): Recent VAT developments could affect businesses
Portugal (75 KB): A new indirect tax challenge: property taxes
Russia (41 KB): Recent VAT changes could significantly impact businesses
Slovenia (59 KB): Debtors – no right to deduct input VAT
Spain (54 KB): Private use of company cars subject to VAT
Taiwan (73 KB): Taiwan legislator passes luxury tax law
UK (47 KB): What is a payment for?

Sign up now

Subscribe to selected content and receive email alerts when new content is available for viewing on this site.

Already a member? Login

Not a member? Register

Latest articles & publications

	European Commission - Financial transaction tax adopted by EU Parliament

	China - Tax incentives clarified for software, integrated circuit sectors

	European Commission - Increase in VAT rates, slight increase in corporate income tax rates in 2012



	More articles and publications

Subscribe to related feeds

© 2012 KPMG International Cooperative ("KPMG International"), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.