Phase II of the Appeals Judicial Approach and Culture (AJAC) project in the US provides that the Appeals division of the Internal Revenue Service will not accept new cases unless there is at least 365 days remaining on the statute of limitations, but this may lead to more cases heading for litigation.
The government has proposed changes to Japanese consumption tax (JCT) place of supply rules, so the levy applies equally to foreign and domestic suppliers of digital services.
From October 2014, Singapore will fully implement advance export declaration (AED), which will require all exporters to submit export declarations to Singapore Customs authorities before the physical export of goods.
The amnesty programme allows the waiver or reduction of penalties and interest relating to certain outstanding state tax obligations in a bid to increase tax revenue.
Brian Birt has joined MHA MacIntyre Hudson in their London office, as a VAT manager. He has more than 15 years’ experience in indirect taxes and now manages his new firm's London and South East client portfolio.
The rules that determine the amount a taxpayer can be refunded for payment of excess GST have now changed. The Tax Laws Amendment (2014 Measures No 1) Bill 2014 updates the Taxation Administration Act (TAA) to provide that excess GST shall not be refunded where an entity would obtain a windfall gain.
