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International indirect tax guide

Peter Legge Peter Legge

Welcome to the third edition of our International indirect tax guide

2018 marks the 100th anniversary of the concept of Value Added Tax (VAT). VAT/GST is still evolving, and an arguable simple tax is growing in its complexity and application as a traditional goods and services model is replaced with digital content; virtual consumption and seamless international trade flows. 

We are seeing many changes relating to registration requirements, digital reporting requirements, the approach to audits and compliance by tax authorities and the approaches to taxing the digital economy. It has been said that we are now living in a volatile, uncertain, complex and ambiguous (VUCA) world, and in relation to international indirect taxes, this is certainly the case.