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Vietnam - Guidance on mergers, capital contributions

Report from KPMG in Vietnam on recent guidance concerning mergers, capital contributions, VAT and individual tax (December 2014)
Modified date: 12/18/2014
Regulatory update
ITS Global Test Site
 

Peru - Changes to rates for customs tariff, VAT purposes

Decree in Peru changes the customs tariff and VAT rates
Modified date: 11/13/2014
Regulatory update
ITS Global Test Site
 

Sweden - CJEU judgment; VAT on services provided to group-members

Judgment of CJEU in Scandia America case on VAT when services provided by head office to group members
Modified date: 9/22/2014
Regulatory update
Global
 

EU - 2015 explanatory notes, customs classifications

European Commission releases 2015 explanatory notes to the combined nomenclature for customs classification purposes
Modified date: 3/16/2015
Regulatory update
ITS Global Test Site
 

Brazil - ICMS amnesty in Rio de Janeiro, São Paulo

ICMS (state sales tax) amnesty programs in Rio de Janeiro and Sao Paulo
Modified date: 5/19/2014
Regulatory update
Global
 

Argentina - Focus on foreign trade transactions involving related parties

A decree in Argentina reflects the government’s efforts to control import and export transactions and to reflect transfer pricing as well as customs and foreign exchange standards.
Modified date: 11/19/2014
Regulatory update
ITS Global Test Site
 

Switzerland - Sanctions against Russia; considerations for Swiss business

Effect of economic sanctions against Russia for Swiss businesses
Modified date: 8/21/2014
Regulatory update
Global
 

United Kingdom - Guidance on VAT grouping rules

UK guidance in HMRC brief on treatment of intra-group supplies for purposes of VAT grouping rules, in response to CJEU judgment in Scandia America case
Modified date: 2/12/2015
Regulatory update
ITS Global Test Site
 

Ireland - 2015 budget would repeal “double Irish” structure

Ireland’s 2015 budget proposes repeal of the “double Irish” structure
Modified date: 10/31/2014
Regulatory update
ITS Global Test Site
 

Canada - Free trade agreement with Korea, effective January 2015

Free trade agreement between Canada and Korea is effective 1 January 2015
Modified date: 12/9/2014
Regulatory update
ITS Global Test Site
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