At a high level, we see three distinct indirect tax trends:
- the growing importance of indirect taxes, and in particular VAT/GST, as a source of revenue within the overall tax mix
- significant challenges regarding the collection of indirect taxes on the continuously growing volumes of goods and services purchased online by private consumers from foreign suppliers, and
- the proliferation of new, technology-based, tax-reporting obligations implemented unilaterally at a national level, together with the automatic exchange of information between tax authorities.
Source: PwC
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