September 17: A decision of the tax court of Turkey concludes that entities operating in free trade zones are not required to calculate value added tax (VAT) using a reverse-charge basis with respect to services provided by resident and non-resident companies to an entity operating in the free trade zone.
Background
An unresolved issue between Turkey’s tax authority and taxpayers concerns the status of entities operating in free trade zones and whether services received (both from […]

The Brazilian Federal Revenue’s Normative Instruction no. 327 dated May 9th, 2003, sets out that during the customs value determination, the discharge, handling, and appraisal of goods expenses at the ports must be included in the tax base of the import tax.

The Federal Revenue´s Inspection Team has been adopting the position that the expenses related to customs charges/port handling services, comprising the receipt, appraisal of goods, internal transport, opening of volumes for customs examination, […]