US – Digital Platform TikTok and Sales Tax Compliance
Explore TikTok Shop's e-commerce features and sales tax compliance. Learn about marketplace facilitator laws and tips for smooth...
US – Challenges for Remote Vendors
Last week was six years since the U.S. The Supreme Court issued a landmark decision in the Wayfair...
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...
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...
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...
One-Stop Shop Schemes – Brief Overview
The European Union introduced the E-Commerce VAT (Digital VAT) package on July 1, 2021. The adoption of the...
CESOP Framework – EU Cross-Border Payments Reporting and VAT Compliance
Introductory notes Almost four years have passed since the Council adopted a legislative package establishing a framework for...
Amazon – Challenges of VAT Compliance for Merchants and Suspension of Accounts
Digital Marketplaces Establishing e-commerce digital marketplaces such as Amazon, Alibaba, eBay, and others has allowed businesses in the...
Digital Platforms – Deemed Supplier Liabilities
The European Union E-Commerce package introduced many significant changes to electronic commerce transactions. One of those novelties was...
Amazon – Deemed Supplier Liability and Blocked Merchants’ Accounts
Amazon, a global e-commerce tech giant, has pulled a dragnet investigation into its European marketplaces. The US stronghold...
VAT in the Digital Age (ViDA) Single VAT Registration (IV)
The E-Commerce package, which came into effect on July 1, 2021, was the last significant reform implemented by...
VAT in the Digital Age (ViDA) Platform Economy (III)
The second pillar of the European Commission’s proposal for the VAT in the Digital Age is the one...
Total: 174 insights