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Goods or Services Tax Reform

Mayer Brown

Brazilian Tax Reform: Complementary Bill of Law No. 68/2024

Mayer Brown on

On April 24, 2024, the Executive Branch introduced Complementary Bill of Law No. 68/2024 ("PLP 68" or the “Bill”), which creates the Tax and the Contribution on Goods and Services ("IBS" and "CBS") as well as the Selective...more

Mayer Brown

Brazilian Tax Reform - Constitutional Amendment no. 132/2023

Mayer Brown on

After more than two decades of discussions,  the National Congress approved, and the President of the Republic enacted the final text of the Constitutional Amendment n. 132/2023, known as the Brazilian Tax Reform on...more

Stikeman Elliott LLP

Canada’s 2022 Federal Budget: Commodity Tax Measures

Stikeman Elliott LLP on

On April 7, 2022, the Government of Canada unveiled its 2022 federal budget (“Budget 2022”) and announced certain important commodity tax measures. Budget 2022 includes proposed amendments to past proposals, as well as some...more

Skadden, Arps, Slate, Meagher & Flom LLP

New IRS Rules on Timing of Income Recognition Raise Questions

On September 5, 2019, the Treasury Department (Treasury) and the IRS released proposed regulations (Regulations) that would impact when accrual method taxpayers report amounts in gross income. Generally, Section 451 provides...more

K&L Gates LLP

Reminder: Changes to the Singapore Goods and Services Tax Act from 1 January 2020 will Introduce Goods and Services Tax on...

K&L Gates LLP on

As the second half of 2019 approaches, Singapore businesses and overseas service providers should take note of the pending changes to Singapore’s Goods and Services Tax (GST)....more

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