Type: Legislation
99 nations now impose VAT or GST on consumers who purchase digital services from non-resident providers. This is in accordance with OECD recommendations and the widely recognized indirect tax principle of collecting taxes in the country of consumption. The proposed and implemented regimes are listed below.
Effective date: N/A
Sign up today to receive the latest tax and transfer pricing updates, expert insights, and upcoming TPA Global events
In November 2023, the Bucharest Court of Appeals sought clarity from the Court of Justice of the European Union (CJEU) on the VAT implications of
In the dynamic realm of international taxation, the release of Her Majesty’s Revenue & Customs (HMRC) operational guidance concerning transfer pricing and risk delineation holds
The Australian government issued exposure draft legislation on 31 January 2024, proposing retroactive updates to the nation’s transfer pricing laws. These revisions align with the
