EU – Online Commerce: New Rules on Alternative Dispute Resolution
The European Parliament and Council have adopted a new Directive on Alternative Dispute Resolution(ADR). The revised Directive marks...
China – State Council Adopts Implementing VAT Regulations
The China State Council adopted the VAT Implementing Regulation (Regulation) on December 19, 2025. The Regulation sets enforcement...
Switzerland – Federal Council: Consultation on Deemed Supplier Rules for Digital Platforms
During the meeting held on December 5, 2025, the Federal Council sent the amendments to the VAT Act...
Chile – Revenue Authority: Issues Ruling on Income Tax and VAT treatment for Services Provided by Non-Resident Businesses
Chile’s Tax Authority issued a Letter Ruling that could serve as guidance for similar tax matters. The referral...
Ghana – Change of the Effective VAT rate
The Ghana Revenue Agency issued a Notice on the last day of 2025, which should be carefully acknowledged,...
UK – Platform Operators: VAT Rules on Taxi Fares from 2026
The UK Chancellor indicated that, starting in January 2026, a tax provision will take effect, clarifying the VAT...
Thailand – End of Customs Relief for Low-Value Imports
The Thailand Customs Authority is ending customs duty relief. Starting on January 1, 2026, customs relief for small-value...
Chile – Updated 2026 List: VAT Withholding Regime for Foreign Digital Sellers
Chile belongs to the group of countries that have in place different modalities of tax framework implemented exclusively...
Italy – Parcel Levy on Low-Value E-Commerce Shipments
Italy is moving forward with its “customs safeguard” measure by introducing a customs handling fee for low-value parcels...
Mauritius – VAT Accountability for Non-Resident Digital Service Providers
The reform of the Mauritius VAT framework for non-resident digital service providers, led in the first place by...
Poland – Shein Opens Main Warehouse for Intra-EU Sales
Shein, a major online retailer specializing in fast-fashion and home goods, operates through an e-commerce marketplace model and...
Argentina – New VAT Withholding Requirements for Digital Platforms
The Argentinian Government has decided to adjust the tax rules that govern the VAT withholding framework for digital...
Total: 572 insights