Donald Trump vows to create an External Revenue Service
The ‘birth date’ of the service, which will collect tariffs, duties and other foreign revenue, will be January 20
Implementation of a new VAT rate at forefront of Indonesian tax updates
Jeklira Tampubolon and Julius Wahyu Daryono of GNV Consulting also summarise regulations concerning customs and excise bookkeeping and an import duty exemption for goods used in government projects financed by foreign loans and/or grants
This month in indirect tax: EU cuts VAT gap but more to be done
Goods and services key to Africa’s tax revenue; electronic exemptions come to Europe; UK private school VAT challenge reaches High Court
Tax arbitration in Portugal: a success story in developing indirect taxation jurisprudence
Serena Cabrita Neto of Cuatrecasas explains how the Administrative Arbitration Centre’s ability to make preliminary references to the Court of Justice of the European Union has helped assimilate EU tax jurisprudence in Portugal
Brazil’s tax reform journey: a long road, with further challenges ahead
Fernando Silva of Vertex provides a guide to the ambitious transformation of Brazil’s complicated tax landscape, and says careful navigation will be required to negotiate dual VAT and phased implementation
Priming SEZs for global competitiveness: the Indian perspective
Raghavan Ramabadran, Krithika Jaganathan, and Nirupama Shankar of Lakshmikumaran & Sridharan explore the tax benefits available to businesses under India’s special economic zones framework and the practicalities and challenges of the SEZ Online system