Managing indirect taxes in the digital age

4 years 2 weeks ago #418 by Caspar001
As the digital economy challenges existing indirect tax rules, we consider the pace of legislative changes, with regulations introduced to tax supplies of digital services. We outline changes in VAT/GST laws and how tax administrations are responding to the challenge of big data; changes to the Union Customs Code; an increasing “digital blur” as goods become services; new and evolving business models; and the impact of the sharing economy. We also explore how various definitions of “establishment” for indirect and direct tax purposes could develop in response to the challenges of doing business cross-border in a digital world. Managing indirect taxes in the digital age
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