US Supreme Court hearings $13bn e-commerce Sales TaxCategory:

Brazil

Brazil software taxation

November 29th, 2017

Software Taxation in Brazil – New Tax War among States and Municipalities promises to raise a lot of issues to taxpayers in 2018 The understanding that had been pacified by the Supreme Court’s jurisprudence (RE 176.626-3) on the software tax rule fell at the end of 2017. This change is generating legal uncertainty for all …


Paraguay

Paraguay e-invoicing software 2018

October 16th, 2017

Paraguay is to launch a centrally-controlled electronic invoice system. The system, known as SIFEN, will include approved software provided by the government to tax payers.  This will track all invoices, credit notes and withholding tax receipts. Details of SIFEN will be provided at the start of 2019.


Canada

Canada GST changes

September 14th, 2017

Canada has made a number of proposals to change its Goods and Services Tax (inc Harmonised Sales Tax), including: Extend the GST liability to limited partnership investments Update GST rules on drop shipments Update the rules on GST for public transit services Modify pensions liable to GST to include those using master trust or corporations …


Canada

Canada 5% GST on car-sharing

March 23rd, 2017

Yesterday’s Canadian budget proposed extending GST to all private car-sharing services. The measure will require drivers working through Uber or similar services to register and charge 5% GST on any fees for journeys.  Currently, they can avoid GST if they earn less than C$30,000 per annum. Taxi companies already charge federal GST, and the budget measure …


Canada

Canada GST drop-shipment changes

July 31st, 2016

Canada is to change the GST exemption rules for non-resident drop shippers. Presently, non-resident drop shippers acquiring goods in Canada for sale to local customer will be charged GST by their vendors. There is a current exemption to this if the customer can provide a drop-shipment certificate. The Canadian Department of Finance is now proposing …


Canada

Canada New Brunswick 15% HST update

April 10th, 2016

The Canadian province New Brunswick has published implementation guidance for the 1 July 2016 rise in Harmonized Sales Tax (HST) from 13% to 15%. The guidance covers some of the following issues: The new rate will apply to all transactions on the earliest of: invoice date; or the payment date. Any delays to either of …


Canada

Canada New Brunswick raises HST to 15%

February 10th, 2016

The Canadian Province of New Brunswick is to increase its Harmonized Sales Tax from 13% to 15% from 1 July 2016. HST is a combination of Canadian federal Goods and Services Tax, currently 5%, plus the local provincial tax. It is this latter element that New Brunswick is increasing. Of the 12 Canadian provinces, five …