Time: 20 April 2017 at 8:30am AEST, (12:30 am CET, 6:30 pm Eastern 19 April 2017)
On 1 July 2017 new GST rules will apply on the supply of inbound intangibles to Australian consumers. There are also proposed measures to introduce GST on the Import of Low Value Goods into Australia. With less than three months until the commencement of the Inbound intangibles measures and potentially the low value goods measures, this webcast will be an opportunity to hear from both PwC Indirect Tax Specialists (Brady Dever, Partner and Suzanne Kneen, Director) and Senior Members of the Australian Taxation Office (ATO), Adrian Preston-Loh (Assistant Commissioner, Internationals, Indirect Tax) Amy James-Velagic (A/g Assistant Commissioner, GST Technical Product Leadership, Indirect Tax) and Jo Drum (Director, GST Technical Product Leadership, Indirect Tax).
PwC will provide an overview of these measures including details on when suppliers will be liable under the new system (highlighting some of the differences in the Australian legislation) and some of the practical questions that have arisen in determining whether sales are made to “Australian consumers” and an overview of the limited registration process and simplified reporting works. The ATO will provide insights into some of the practical issues; the ATO’s implementation strategy for this new system; and the ATO’s approach and compliance strategies for the proposed new law.
PwC and the ATO will provide an update on the low value goods measures (these are proposed to commence from 1 July 2017 but have not yet been passed by Parliament, but have been referred to the Senate Economics Committee which will be reporting back on the measures in early May).
You will have an opportunity to ask questions and interact with the ATO. This is a great opportunity to hear directly from the ATO, to understand the current approach of the ATO in addressing these matters and to convey practical considerations you are experiencing. Please click here to register https://event.webcasts.com/starthere.jsp?ei=1139220
Please note that due to time zone differences we will also have a recorded version of the webcast available afterwards.
As you may already know, starting from 1 January 2017 new rules regarding VAT on digital services supplied by non-Russian entities to Russian customers come into force. Under the new rules, non-Russian companies supplying digital services to individuals will be obliged to register in Russia for VAT purposes and pay Russian VAT. B2B supplies of digital services will also be VATable and such VAT should be withheld from payment to foreign supplier. Given that there is only one month left prior these rules come into force, we would like to draw your attention to some issues currently seen in respect of introduction of VAT on digital services.
Indirect tax team of PwC Russia is delighted to invite you to a webcast on the matter which will take place on 14 December 2016 (9:00 am US Pacific; 12:00 pm US Eastern, 17:00 GMT, 18:00 CET, 20:00 Moscow time). Estimated duration of the webcast is 45 minutes + Q&A.
During the webcast we will cover, in particular, the following matters:
- Registration procedure, including some insight from the tax authorities (required documents and similar issues);
- Compliance matters (project of VAT return, supporting documents, information required to fill the VAT return in and other);
- Unclear methodological issues, including:
- Differences in determination of the place of location of the buyer between Russian and EU rules;
- Under what circumstances the liabilities to register and pay Russian VAT may remain with an intermediary;
- What is the point of taxation for Russian VAT purposes;
- Are any exemptions applicable for digital services;
- How to avoid double taxation;
- Control, enforcement and overall tax environment in Russia.
- Actions to be taken in advance (pricing, commercial arrangements, changes to internal systems, etc.).
The speakers of the event are from PwC Russia ‘s team dealing with a number of projects in this field. We also currently discuss the possibility of participation in this event with representatives of Russian Federal Tax Service involved in taxation of digital services. There will be the opportunity to ask questions during the webcast.
If you plan to attend the webcast we would appreciate if you could let us know. This will allow us to plan for technological capacity accordingly. Please send a short confirmation e-mail to Igor Zafirov at firstname.lastname@example.org. If you have any preliminary questions or would like to receive materials in advance, please mention this in the note.
We do hope that you can join us for this event. To join the webcast, please follow the instructions below.Audio for this webcast will be heard through your computer speakers. If you have problems hearing audio, please post a question in the Q&A box to alert the presenters.
To Access the Webcast (via PC or Mobile Device):
Click on the following link to open the webcast: https://pwc-emeaec.webex.com/pwc-emeaec/onstage/g.php?MTID=e2142c43ab0abad5b8ff2c299076ac14a
Complete the required registration fields and select “Submit”. You may be asked to install a plugin to view the webcast. We recommend to connect 5-10 minutes before to test sound and video settings.
Since the OECD’s Action Plan on Base Erosion and Profit Shifting (BEPS) was published in July 2013 with a view to addressing perceived flaws in international tax rules, the work under the Action Plan, backed by the G20 finance ministers, has progressed swifter than expected by many and has resulted in over 10 draft papers being published to date.
So what does BEPS mean for Indirect Taxes?
Whilst only two of the papers published so far contain specific references to Indirect Taxation and VAT, the potential impact of the changes considered in the other BEPS papers will also lead to changes which could indirectly have significant implications for international VAT and customs duties specialists to be aware of going forward. In our webinar, PwC Indirect Tax specialists are going to take a closer look at what the impact of the proposals could be and what to look out for.
Date: June 18, 2015
Time: 16pm CET, 10am Eastern(New York)
Click on the link to open the webcast registration page. You may log in starting 15 minutes before the webcast begins, but it will be also recorded for later viewing.
After filling out the registration page, the webcast will open in Internet Explorer to enable you to view the presentation on your desktop and hear audio through your computer’s speakers.
As indicated in our recent post regarding the Australian government’s plan to introduce new GST measures aimed at overseas companies supplying digital services into Australia, we now invite you to our webcast on this topic on 14 May.
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On 1 January 2015, the new EU 2015 VAT rules came into effect changing the place of taxation in respect of all supplies of telecommunications, broadcasting and e-services to consumers in the EU, from the (single) place where the supplier is located to the (multiple) places where the customers belong.
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The French tax authorities together with the Enterprise Europe Network Paris Ile-de-France Centre and the European Commission will held a free of charge conference in Paris on 3 November 2014 to provide guidance on the new EU rules which will apply from 1 January 2015 regarding the B2C supply of telecommunication services, television and radio broadcasting, and electronically supplied services.
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PwC US’ State and Local Tax practice will have a webcast on Thursday, June 26th 2014 from 8:00 – 8.35 AM ET (14:00 – 14:35 CEST) focusing on the indirect tax considerations for foreign companies selling products or services into the United States. Among others, the webcast will include an overview of US sales and use taxes, and outline some of the key issues foreign sellers need to consider when making business in the US. The webcast will highlight recent efforts by the states to expand their jurisdictional reach as well as US federal legislative developments impacting remote seller requirements to collect US sales and use taxes.
Furthermore, PwC panelists will also provide insights related to the resale certificate process and indirect tax audit defense.
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As previously reported here, the implementation of South African VAT on electronic services and associated obligation for non-resident businesses to register for VAT purposes in South Africa, has been delayed by 2 months and will be effective as of 1 June 2014.
PwC’s Indirect Tax Webcast series continues with a follow-up session of the latest developments in the South African legislation.
The presenter will be again Gerard Soverall, Tax Partner of PwC South Africa, who is specialised in e-commerce and cross-border indirect taxation.
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We are pleased to update you on some recent EU VAT developments that we believe are very relevant for all e-commerce and digital businesses in the context of the B2C 2015 VAT changes and their implementation projects.
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Do you sell services to consumers? Are they electronically supplied? Are your customers in the EU? Are you ready for the B2C 2015 VAT changes?
There are significant changes on the horizon for the VAT paid on electronically supplied services. Any business headquartered in any country selling broadcasting, telecommunications and electronically supplied services to EU retail customers will be affected by these changes. This includes businesses in the US, China and Australia.
The new legislation is effective from 1 January 2015. It will have the effect of changing the place of supply, and the country of taxation, of business to consumer (B2C) telecoms, broadcasting and ‘electronically supplied services’ from the country in which the supplier is established to the country in which the consumer is resident. One effect of this is that, rather than applying a single VAT rate in its country of establishment, affected businesses may be required to apply the local VAT rate in 27 different member states.
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