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Reverse Charge VAT for B2B Digital Services Explained
Introduction Even before the birth and rapid growth of the digital economy, the VAT rules for cross-border operating...

EU – Single VAT Registration and Modernization of Tax Reporting
On March 11, 2025, the Council of the European Union approved the VAT in the Digital Age (ViDA)...

Italy – Extended Producer Responsibility (EPR) for E-Commerce Suppliers
The Italian Government is taking strong steps towards introducing the Extended Producer Responsibility (EPR) system for producers and...

Philippines – New Registration Requirements for Non-Resident Providers of Digital Services
Non-resident digital service providers, digital sellers, and online platform operators have been “patiently waiting” for official regulations or...

Albania – Tax Authority Official Notice for Non-Resident Providers of Digital Services
The General Directorate of Taxes in Albania has published an official notice on May 14, 2025, reminding the...

US – Import Tariffs and Reshaping of E-Commerce Trade With China
Background The economic impacts of the trade disputes between the most critical world economies, the US and China,...

Taiwan – VAT Registration Threshold Increased for Foreign Providers of Digital Services
The Ministry of Finance of Taiwan has adopted an Order introducing amendments to the Regulation on the Levy...

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...