VAT on Cross-Border Transactions in the Digital Age

The explosion of digital technology and digital products in the twenty-first century “market without borders” entails unique challenges for enforcing VAT, a destination-based tax, and facilitates new methods and approaches to enforcement.  

VAT on Cross-Border Transactions in the Digital Age examines various responses by governments around the world to taxing cross-border transactions in the digital age, including: 

  • The global digital revolution in tax data collection and tax administration;
  • The imposition of Swiss VAT on e-commerce multinationals, as of 2018;
  • The EU project to expand the Mini One Stop Shop to all cross-border B2C supplies;  and
  • The Australian regime to hold online marketplaces liable for GST, as of July 1, 2018.

This white paper is intended to flag key developments that companies must take into account in planning their value chains and systems. 

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