35 posts categorised "Christine O'Malley"

October 26, 2016 More taxpayer success in the GMAC UK VAT BDR litigation By Christine O'Malley Yesterday the Court of Appeal gave its judgment in GMAC UK Plc , This is a long-running dispute which concerns the VAT...

August 05, 2016 The Indian Parliament passes GST Constitution Amendment Bill By Christine O’Malley The Indian Parliament has voted unanimously to introduce the Goods and Services Tax (GST). This is a significant development which will affect...

July 28, 2016 Union cabinet approves amendments to GST constitution amendment bill As per news reports, the union cabinet has approved the following amendments to the GST constitution amendment bill: 　 Proposal to levy 1 percent additional...

July 01, 2016 Indirect Tax implications of a Brexit vote and the EU law By Martin Blanche and Johnathan C Davies The wider emotional, political and economic outcomes of the referendum vote to leave the EU are still being...

May 23, 2016 Closing the VAT gap in the CEE countries By Christine O’Malley We are organising the second in a series of conferences on "Closing the VAT gap in the CEE countries" on the 23...

April 21, 2016 Update on EU Customs valuation under the UCC By Christine O’Malley As previously reported, the Union Customs Code (UCC) is being introduced across the EU on 1 May 2016 and there will be...

April 07, 2016 VAT Action Plan: Commission presents measures to modernise VAT in the EU By Christine O’Malley Today's Action Plan is the first step towards a single EU VAT area which is equipped to tackle fraud, to support business...

March 24, 2016 No VAT exemption for outsourced settlement of insurance claims By Christine O’Malley The ECJ has held that the activity of a Taxpayer which performs all the functions necessary for dealing with insurance claims, from...

February 25, 2016 UAE to implement VAT on 1 January 2018 By Christine O’Malley The UAE Minister of State for Financial Affairs, His Excellency Obaid Humaid Al Tayer, has stated that the UAE will implement VAT...

February 19, 2016 Denmark: Tax authorities given wider powers to pursue remote vendors By Christine O’Malley From 1 January 2016, the Danish Government has widened the tax authorities’ information collection powers by enabling them to request payment information...

February 18, 2016 Indirect Tax Newsflash - Shop Direct Group [2016] UKSC 7 By Christine O’Malley The issue before the Supreme Court was whether the receipt of a Fleming refund by a representative member of a VAT group...

February 12, 2016 Update on the introduction of VAT in the GCC By Christine O’Malley There has still been no formal announcement regarding the introduction of VAT though there has been speculation in the press in several...

February 09, 2016 Imports and exports to the UK continental shelf - are you ready for the change? By Christine O’Malley New customs duty legislation is due to come into force from 1 May 2016 under the Union Customs Code (UCC) which will...

February 05, 2016 Alcohol Wholesaler Registration Scheme – 7 weeks to register! By Christine O’Malley To combat duty evasion on alcoholic beverages, HMRC has introduced the Alcohol Wholesaler Registration Scheme (“AWRS”) from 1 January 2016. Following consultation,...

February 05, 2016 Increase cost of customs duty on royalties - will you be affected? By Christine O’Malley The Union Customs Code (UCC), effective from 1 May 2016, will fundamentally change the duty treatment of royalty payments. For affected businesses...

January 11, 2016 Union Customs Code (UCC): HMRC publishes timetable for processing applications By Christine O’Malley Matthew Clark, PwC's Customs & Excise Duties director advises all affected businesses to act quickly to ensure that they maximise the reliefs...

December 18, 2015 VAT and business promotion schemes: how will the latest developments impact you? By Christine O’Malley Following a recent court case decision on VAT and business promotion schemes it makes it clear that, where a business buys its...

December 04, 2015 Indian draft model GST law made available By Christine O’Malley The Indian draft model Goods and Services Tax (GST) law was made available on a tax reporting website. The availability of draft...

November 23, 2015 Action needed now to preserve the 'first sale for export' customs duty valuation benefit By Christine O’Malley The new Union Customs Code (UCC) raises a number of fundamental issues for businesses importing goods into the EU, including the removal...

November 05, 2015 Adapting to a changing environment - BEPS & Indirect Taxes / PE vs. VAT establishments By Christine O’Malley With the release of the OECD’s final package of recommendations to tackle base erosion and profit shifting (BEPS) and the endorsement of...

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