TMF Group：2023年全球间接税指南-跨境业务概述（英文版）（33页）.pdf

1、BrazilChinaFranceIndiaItalyMexicoNetherlandsPolandSingaporeSpainUKUAEUSAA GLOBAL GUIDE TO INDIRECT TAXES An essential overview for cross-border businessesCONTENTSIntroduction01Which tax is used where?02 Jurisdictions in the spotlight:123 Brazil China France India Italy Mexico Netherlands040608101214

2、16182022 242628 Poland Singapore Spain UAE UK USABrazilINTRODUCTIONThis isnt surprising when you consider how rapidly laws can change in any one country,let alone when your personnel are responsible for the tax management of international operations.Do you have the required in-house expertise and re

3、sources to properly track and implement new rules and requirements,or are you leaving your business open to compliance breaches,penalties and lost cash flow?The Global Guide to Indirect Taxes spotlights 12 key jurisdictions.TMF Groups in-country tax experts answer eight essential questions to help m

4、inimise your risk and highlight the legislative challenges and opportunities that exist when doing business internationally.We also provide you with a global overview of what indirect tax type(VAT,GST or sales tax)applies where.From knowing whether your business needsto be tax registered in a certai

5、n jurisdiction to import taxes and duties businesses should review and optimise their supply chains for potentially significant cost savings or cash flow benefits.For example,some jurisdictions allow for the deferral of import VAT which is advantageous to mitigate the impact of negative cashflow.Not

6、able purchases made in certain jurisdictions may be subject to VAT which can be claimed back.With VAT rates in the EuropeanUnion ranging between 17%and 27%,this can lead to considerable savings.The Covid-19 pandemic triggered numerous short-term indirect tax changes.Notably,extended deadlines,deferr