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Germany – Introduction of B2B Electronic Invoicing
Last March, the Federal Council approved the Growth Opportunities Act, which, driven by the Government’s goal to enhance...
Senegal – Introduction of VAT Obligations for Foreign Digital Providers
The Government of Senegal, specifically the Minister of Finance and Budget, adopted a decree last November that made...
Thailand – Foreign Digital Platforms and Import of Low-Value Goods
The Ministry of Finance and the Revenue Department of Thailand are cooperating on the preparation of the draft...
New Measures for Non-Resident Providers of Digital Services in Laos
The Ministry of Finance of Laos has adopted new requirements for non-resident suppliers of digital goods and services...
Deemed Supplier Liability for Digital Platforms in New Zealand
Last year, the New Zealand government enacted the Taxation Act 2023, which introduced significant changes concerning indirect taxation...
Introduction of Deemed Supplier Liability for Foreign Digital Platforms in Japan
The Japanese main executive body has proposed significant changes in the submitted tax reform bill that would impact...
Foreign Suppliers of Digital Products – Business and Occupation Tax Liability
Some time ago, I came across one exciting and intriguing tax scenario regarding the supply of digital products...
Steps Towards the Introduction of VAT Liability for Foreign Providers of Digital Services in Sri Lanka
The New Year has brought many significant changes regarding indirect taxation in the country. The Government decided to...
Global Trend – Electronic Invoicing and Digital Tax Reporting
We are witnessing more and more countries implementing a digital tax reporting system. There are a few reasons...
Introduction of Tax Liability for Non-Resident Suppliers of Digital Services in North Macedonia
The amendments of the Law on Value Added Tax adopted in the last quarter of 2023 introduced the...
Increase of Service Tax Rate and Effect on Foreign Service Providers in Malaysia
Foreign digital service providers registered under the Service Tax Act must charge, collect, and remit Service Tax for...
DAC 7 – Reporting Obligations for Digital Platforms
Introduction The digital economy has rapidly grown in the last few years. The blossoming of the digital platform...