Aruba

Aruba raises Turnover Tax to 3%

April 7th, 2018

Aruba is to increase its Business Turnover Tax ‘Belasting op Bedrijfsomzetten’ from 1.5% to 3%. This rise will take place on 1 July 2018. The indirect sales tax is levied on the supply of goods or services in the country. Unlike VAT, it is not charged on imports.


Puerto Rico

Puerto Rico cuts Sales Tax to 7%

April 4th, 2018

Puerto Rico has announced on 2 April a new fiscal budget which includes plans to cut its Sales and Use Tax from 11.5% to 7%. The rate for professional services will be reduced to 3% from 4%.  There are also cuts to the corporate and personal income tax rates. The consumption tax rate cut is …


Quebec

Canada Quebec B2C digital services sales tax

March 30th, 2018

Quebec is to become the first Canadian province to levy its consumption tax, Quebec Sales Tax (QST),  on non-resident providers of digital services to Quebec-resident consumers. This measure is targeting foreign digital services providers such as Netflix, Amazon Prime, Google Play, Apple Music and Skype. QST is currently levied at 9.975%. In September 2017, the Canadian federal government …


United States

US Amazon to collect Sales Tax for Sellers in Washington

November 15th, 2017

Amazon will start collecting Sales Tax on behalf of its marketplace sellers in Washington state from 1 January 2018. Amazon already collects Sales Tax on its own sales, which account for approximately half of all trade on its marketplaces. Amazon is headquartered in Seattle, Washington. US Sellers are required to charge and collect and pay …


United States

US marketplace sales tax amnesty extension

October 13th, 2017

The sales tax amnesty for online Sellers in the US has been extended to 1 November 2017. Open to online marketplace sellers, the original 17th August – 17th October amnesty programme will forgive back taxes, interest, and penalties for sellers that haven’t been collecting sales tax in states where they should. The amnesty is available in participating …


Canada

Canada rejects 5% GST on electronic services

September 29th, 2017

Canada has rejected introducing 5% federal Goods & Services Tax on electronic services to consumers such as: streaming films and music; online TV and radio; e-books, software and apps; subscriptions to member websites; and electronic journals and newspapers.  The biggest providers of these are non-resident, including Netflix, Amazon, Apple, Microsoft and Google. The tax was …


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 …


Costa Rica

Costa Rica VAT rise to 15%

August 20th, 2017

The government of Costa Rica has put forward a proposal for an increase in VAT from 13% to 15%. The tax rise is part of a package of changes presented to parliament last week.  It included expansion of the corporate income tax net to global income.