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Brazil 3% Digital Services Tax proposal

A further turnover tax on digital services, Digital Services Tax, is being considered in Brazil. This would be a 3% levy on advertising and other data services. ...Continued

How to get VAT right in gig & sharing economies

There is an array of more practical VAT measures that are in place, or could be explored, to resolve the VAT issues around the gig and sharing economies. The shared aim of these measures would be to r...Continued

Brazil tax measures for COVID-19

The Brazilian government and Ministry of Economy has announced the General Attorney of Finance (PGFN) will suspend until the start of July existing measures against taxpayers for non-compliance on ind...Continued

VAT – the world’s COVID tax

Value Added Tax (VAT), Goods and Services Tax (GST) and U.S. sales tax have emerged since the 2008 financial crisis as the world’s favourite taxes. There are good reasons why they have been implemente...Continued

Poland and Germany tackle VAT fraud

The Polish National Revenue Administration and German Federal Ministry of Finance have completed a bi-lateral agreement on the exchange of information to detect VAT fraud. This adds to the agreements...Continued

China harmonises levies with VAT

The Chinese Ministry of Finance has announced plans to harmonise the 6% City Maintenance & Construction and the 3% Construction Services levies with Chinese VAT...Continued

COVID VAT cash savings checklist

Whilst businesses begin to emerge from the lockdown phase of the coronavirus crisis, cashflow management remains paramount. The liquidity risks around a collapse of turnover, non-payments by customers...Continued

Gig & sharing economies: millions of new entrepreneurs; billions in lost VAT

The gig and sharing economies, powered by online marketplaces, have freed millions of individuals to offer their labour and underutilised assets to businesses and consumers across the world. Mastercar...Continued

Defining the gig and sharing economies for VAT

The digital gig and sharing economies constitute a newly emerging subset of this online market in which individuals trade services directly with each other. But what are the differences?...Continued

VAT implications for the gig and sharing economies

Both the gig and sharing economies groups have become a major concern for the tax authorities because of their growth and lack of an effective taxing model to prevent erosion of the VAT and broader ta...Continued