USA: Maryland – GST applicable to digital services


Against the veto of the Govenor, the application report of the Sales Tax was extended to digital products and codes – the cut-off date was already 14 March 2021.

The definition of a retail sale now also includes digital products on which the end user is granted a right of use that is permanent, temporary or conditional on regular payments. The same applies to the sale of digital codes with which an end user is granted access (also by way of streaming) to a digital product. The law provides for a more precise definition of the term “digital product”.

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Ukraine: Registration obligation in 2022 for electronic services for turnover of Euro 30’000 a year


From a turnover of one million Ukrainian hryvnia (approx. 30’000 euros) in 2021, foreign entrepreneurs providing electronic services to consumers in Ukraine are expected to have to register and pay tax at a rate of currently 20 per cent by 31 March 2022.

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EU: Fit for the digital age : hearing with Margrete Vestager, European Commissionair


On Tuesday 23 of March European Parliament subcommittee on taxation hold hearing with Margrete Vestager, Executive VP of the European Commission for a Europe fit for the Digital Age. Interesting inside to be listen too.

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Germany – extension of deadlines and tax reliefs due to Corona


Due to the economic challenges because of Covid the German Ministry of Finance published further extensions of deadlines and tax relief measures due to the coronavirus pandemic. For more details please see the link.

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EU – How you can contribute to a better world of future tax


The Commission of the VAT Expert Group has now launched the public consultation on “Improving the Situation of EU Citizens as Taxpayers for Direct and Indirect Tax”, available in 23 languages:

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Hungary – real time reporting as from 1. January 2021 and self billing arrangements, penalties to be expected as from 1 of April 2021


As of 1 January 2021, the scope of invoices to be reported was expanded, as the invoices issued to non-domestic (i.e. EU or non-EU) tax payers and non-taxable persons also have to be reported, thus the invoice data issued in relation to an intra-Community and export supplies are subject to reporting obligation as well.

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India – Supreme Court holds that DRI officers not empowered to issue SCN when custom officer allows exemption from customs duties at the time of clearance


Recently, the Supreme Court held that officers of the Directorate of Revenue Intelligence (DRI) are not empowered to issue show cause notices (SCN) when the custom officer (of the Appraisal group) allows exemption from custom duties at the time of clearance. The Court also observed that only an officer that undertakes assessment can re-assess the issue and the term ‘the proper officer’ under section 28(4) of the Customs Act, 1962 (Customs Act) has to be understood as the same officer (designation) that had assessed the goods at the time of clearance. The Court also held that the entrustment of the functions of customs officers to the DRI vide notification issued under section 2(34) of the Customs Act is not proper.

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Poland – C-895/19 – neutrality and proportionality principles


On March 18th, the Court of Justice of the European Union issued a judgment concerning the compliance with the VAT Directive of Polish regulations which, in certain situations, impose recognition of output and input VAT under ICA and importation of services in settlements for other periods, which in practice leads to ICA and importation of services losing their neutrality status for the taxpayer. Such settlement is connected with the necessity of paying irrecoverable penalty interest on tax arrears.

In the judgment C-895/19  the Court indicated that the Polish provisions of the VAT Act are not compliant with the VAT Directive.

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India – Supreme Court decision taxation of software payments


Recently, the  Supreme Court1 has held that the amounts paid to the non-resident software suppliers, which do not create any right or interest with the distributor/ end-user for use of or right to use any copyright are not royalty under the Double Tax Avoidance Agreement(s) (DTAA). Therefore, the Indian payers were not liable to deduct tax at source (TAS) under section 195 of the Income-tax Act, 1961 (the Act).

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Global Automotive Tax Guide 2020



It is a great pleasure to present you the PwC 2020 Global Automotive Tax Guide. The Guide provides a unique oversight of tax aspects related to the use of cars in 43 of the world’s most relevant car markets.

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