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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India Indirect Tax – GST Council approves rate structure and rules relating to return and transition

The indian Government is confident of 01 July as the roll out date. It finalises rules relating to return and transition provisions and approves the rate structure on goods and services which were not decided earlier.Read More »

Australia – GST reform – invitation to a webcast

I am delighted to invite you to the next in our series of global webcasts regarding changes to GST in Australia.

On 1 July 2017 new GST rules will apply on the supply of inbound intangibles to Australian consumers. There are also proposed measures to introduce GST on the Import of Low Value Goods into Australia. Read More »