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Canada – Cross-Border B2C Supply of Digital Services
Canada belongs to the group of countries that have incorporated special place-of-supply rules into their indirect tax frameworks...

Japan – Cross-border Supplies of Electronic Services: Specifics B2C and B2B transactions
Japan belongs to the group of countries that have implemented, in the first legislative wave, a specific indirect...

Italy – Revenue Agency vs US BIG tech
The Italian Revenue Agency has initiated one of the major tax disputes against US big tech this decade....

Amazon – Success Story of an E-commerce Leader in 2025
One of the first thoughts that most individuals have when they think about Amazon is e-commerce. Most of...

EU – Place of Supply Rules for Intra-EU Distance Supplies
The eCommerce package that came into force on July 1, 2021, introduced new tax provisions and related interpretation...

US – Key Sales Tax Changes for 2025
The year 2025 has brought many significant changes regarding sales tax compliance in the U.S. The scope of...

Dominican Republic – VAT on Foreign Digital Platforms 2025
The President of the Dominican Republic signed on January 17, 2025, Decree 30-25, which introduced the obligation for...

Germany – TikTok Launches its TikTok Shop and Prepares the Roll-Out of the FBT Service
TikTok is one of the world’s most important and influential social media platforms. The app was launched in...

EU – Council Adopts Reconciled Version of the VAT in the Digital Age
March 12, 2025, will be remembered as a game-changing day for the EU VAT framework. After more than...

US – What is the Future of Digital Services Tax and BEPS Rules
In October 2021, the members of the OECD/G20 Inclusive Framework on BEPS (Base Erosion and Profit Shifting) agreed...

US – Announced increase of the EU import tariffs
The U.S. president signed an executive order last January, delegating to a group of technocrats to review trade...

Niger – VAT on Digital Services From 2025
The Council of Ministers, on December 31, 2024, adopted the draft ordinance on the Finance Law for 2025....