Global Indirect Tax News

Featured articles

European Union: VAT and TP
The CJEU Advocate General has issued an opinion on the VAT treatment of transfer pricing adjustments, in the final of a series of CJEU references on intragroup transactions.

China: VAT regulations
On 30 December 2025, the implementation regulations of China’s VAT law were published. The VAT law and implementation regulations were effective as from 1 January 2026.

Luxembourg: E-invoicing
Coming years will see a number of major changes to the EU VAT landscape, the most important of which are e-invoicing and digital reporting requirements.

Thailand: Low-value imports
From 1 January 2026, import duties will be collected on the importation of low-value goods, with the removal of the exemption for goods priced at no more than THB 1,500.

Other news

• Japan-Thailand: Full implementation of electronic certificates of origin under JTEPA announced
• Albania: Overview of key tax measures in 2026 fiscal package
• Ghana: Implementation of new VAT legislation announced
• Greece: Circular clarifies application of 30% reduction of VAT rates to specific islands
• Greece: Circular provides guidance on implementation of CBAM and related obligations
• Malaysia: Updates regarding sales tax exemptions for manufacturing aids and cleanroom equipment
• Malaysia: Update to service tax policy affects exemption relating to MRO services
• Malaysia: Interim relaxation period extended for certain taxpayers implementing e-invoicing
• Poland: Regulation implements major changes to JPK_V7 reporting
• Poland: KSeF token generation facility released ahead of schedule
• Switzerland: Consultation on VAT Law changes – Bundle packages & platform taxation for electronic services
• Switzerland: Passar 2.0: Digital customs processing system expanded to include imports
• Taiwan (China): Online content creators subject to VAT registration and compliance obligations
• United States: State Tax Matters (9 January 2026), including indirect, sales and use tax developments in Florida, Illinois and Wisconsin
• United States: State Tax Matters (16 January 2026), including indirect, sales and use tax developments in California, New Jersey, New Mexico, Oklahoma and Wisconsin
• United States: State Tax Matters (23 January 2026), including indirect, sales and use tax developments in Kentucky, New York and Tennessee
• Vietnam: Summary of recent key tax legislative developments, December 2025

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