Australia: ATO proposes updated GST rules for copyright holders, digital media products
The draft determinations refine GST rules, introducing specific attribution rules for copyright transactions via collecting societies and updating intermediary arrangements for multimedia products, replacing the expiring 2015 version. The
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Australia: ATO consults on top 100 GST program changes
The deadline to submit comments is 29 September 2025. The Australian Taxation Office (ATO) has opened a consultation on 8 September 2025 regarding updates to its Top 100 Goods and Services Tax (GST) program. These changes are aimed at high
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Iceland presents 2026 Budget, proposes implementation of Pillar 2 global minimum tax
Iceland’s 2026 Budget introduces the Pillar 2 global minimum tax (IIR and QDMTT), a kilometre-based vehicle tax, and a phased removal of fuel excise duties with higher carbon taxes. Iceland's Finance Minister, Daði Már Kristófersson,
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Romania set to implement new logistics tax
Starting 1 November 2025, Romania will impose a RON 25 tax on low-value parcels (below EUR 150) from non-EU countries. Romania’s government has submitted a draft law to parliament for introducing a logistics tax on 1 September 2025, aimed at
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Singapore: IRAS updates GST guide for businesses
The guide provides an overview of the Goods and Services Tax (GST) in Singapore. It covers three broad categories: GST Concepts and Principles, GST Administration and GST Schemes. The Inland Revenue Authority of Singapore (IRAS) has released the
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Chile: MoF revises criteria for fuel excise tax calculation
The readjusted fuel excise tax will take effect from 7 August 2025. Chile’s Ministry of Finance published Executive Decree No. 242 in the Official Gazette on 6 August 2025, revising the components used to calculate the excise tax on fuels, as
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Australia: ATO issues guidance on fraudulent GST refund schemes
The alert warns businesses against colluding with related entities to create fake invoices for fraudulent GST refund claims. The Australian Taxation Office (ATO) has issued a new taxpayer alert - TA 2025/2: Arrangements designed to improperly
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Malaysia: MoF to scrap high-value goods tax scheme
The planned 5% to 10% tax on high-value goods set for May 2024 has been delayed. Malaysia’s Ministry of Finance announced on 29 July 2025 that it had scrapped its planned high-value goods tax, originally proposed two years ago. The Finance
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Pakistan: FBR extends deadline for sales tax integration with e-invoicing system
FBR has announced a one-month extension for sales tax-registered businesses to integrate their systems with its electronic invoicing platform. The Federal Board of Revenue (FBR) of Pakistan has granted an additional one-month extension for
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Australia: ATO issues guidance on GST treatment of container deposit scheme refunds
The ATO clarified that entities offering value in exchange for scheme refunds may be liable for GST. The Australian Taxation Office (ATO) issued guidance on 15 July 2025, regarding GST treatment for material recovery facility operators
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Hungary updates tax rates on retail, financial entities, and insurance sectors
Act LIV of 2025 introduces updated tax rates, increased VAT thresholds, and new regulations across retail, financial, insurance, and energy sectors, along with enhanced R&D deductions. Hungary has published Act LIV of 2025 in the Official
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US: Sales tax applies to resold goods under Trump tariffs, says SSTGB
The SSTGB confirmed that sales tax applies to tariffs on imported goods resold in its 24 member states. The Streamlined Sales Tax Governing Board (SSTGB) has confirmed that sales tax applies to tariffs on imported goods, including those recently
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US: Maryland clarifies 3% sales tax rules for multi-state it services
The 3% sales and use tax takes effect on 1 July 2025. The Comptroller of Maryland has released Technical Bulletin (TB) 54, offering comprehensive guidance for buyers and vendors on complying with the expanded 3% sales tax on data, IT, and
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Malaysia exempts imported fruits from sales and service tax
Malaysia exempts imported apples, oranges, mandarin oranges, and dates from sales tax as part of revised sales and service tax changes aimed at easing living costs and supporting small businesses. Malaysia's Ministry of Finance revised the Sales
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US: Florida aligns with federal IRC, ends business rent tax
Governor Ron DeSantis signed a bill that enacts a USD 1.3 billion tax relief package that updates Florida’s tax code conformity to January 2025 and repeals the business rent tax from October 2025. Florida Governor Ron DeSantis signed House Bill
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US: Maine to broaden sales tax to include digital content
Maine's new budget law will impose a 5.5% sales tax on streaming platforms and digital services starting 1 January 2026. Maine Governor Janet Mills signed a new budget law (LD 210) on 23 June 2025, which expands the state’s sales tax to include
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Australia: ATO consults draft GST, foreign ownership register rules
The ATO is consulting on three draft instruments regarding GST and the Register of Foreign Ownership of Australian Assets. Feedback is open until 16 July 2025. The Australian Taxation Office (ATO) opened a consultation on three draft instruments
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EU urges Hungary to scrap retail tax regime
The move aims to ensure compliance with the principle of freedom of establishment. In its June 2025 infringements package, the European Commission issued a reasoned opinion to Hungary on 18 June 2025, urging the country to abolish its retail tax
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