NSW Supreme Court rules Uber platform mere collection agent; GST obligations unclear The Supreme Court of New South Wales in Australia has ruled ride-sharing drivers are independent, and not employees, in a case concerning ride-sharing. This means any Goods and Sales Tax obligations remain with
IMF backs 2% VAT rise to meet Russian invasion costs A mission from the International Monetary Fund has joined the debate on a rise in Ukrainian standard VAT rate from 20% to 22%. A parliamentary finance committee is currently reviewing a consumption tax rise, including
Machine learning to spot likely VAT evasion across multiple data sources Tax authorities adopting AI has been underway for several years. But what about the UK? For over a decade, HMRC has used advanced analytics through its Connect system to identify potential cases of wider
Phase 2 of E-VAT rollout to commence for over 2,000 taxpayers The Ghanian Revenue Authority (GRA) is launching this month its second phase of e-invoicing regime, ‘E-VAT’. Phase 1, for 600 large and high-risk taxpayers, started in 2022 and completed. This next phase will include
Launch of VAT e-invoicing and fiscal devices 2024 The central African state of the Democratic Republic of Congo (formerly Zaire) has launched the first phase mandatory VAT e-invoicing and fiscal devices (cash registers) on 15th September 2024. The aim is to curb Value Added Tax
Foreign providers liable to register and collect VAT on electronic services The South Pacific French territory of New Caledonia imposes its 11% standard Taxe Générale à la Consommation, TGC or VAT collection obligations on non-resident providers of digital or electronic services to local consumers. This
Option to defer import VAT payments until next VAT return The Slovak Republic now enables importers to avoid the cash payment of import VAT by introducing deferred VAT from 1 July 2024. Traders are able to report the import through their Slovakian VAT return and
Foreign providers liable to register and collect VAT on electronic, broadcast and telecoms services The French Riveria city-state of Monaco imposes 20% Value Added Tax on sales of digital or electronic services to its consumers. Whilst not part of France or the European Union, Monaco
AADE authority set-up AI-backed unit to take on VAT missing trader fraud and other tax evasion The Greek tax authority, Independent Public Revenue Authority (AADE), has established a new centre powered by AI tools to identify VAT carousel similar tax evasion. This is similar to
Which countries do not apply VAT reverse charge on B2B cross-border electronic, broadcast and telecoms services Over 120 countries have VAT obligations on digital services when supplied by non-residents to consumers. For B2B cross-border transactions, most countries shift the VAT obligations to the business customer
