The future of indirect taxation in a digital world – Examples of double taxation and double non-taxation of digital services abound under a VAT

There is a growing list of examples of double taxation and of double non-taxation arising in supplies of digital services. In the authors’ view, this is due to a lack of clarity in the OECD VAT/GST Guidelines as being adopted by various countries, or at the very least, they are areas in which the guidelines could and should be updated to mitigate the risk of tax authorities taking conflicting approaches.

Source KPMG

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