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Understanding E-Commerce Tax Legislation in Asia Pacific

The global e-commerce market continues to transform in today’s digital world. E-commerce transactions consist of a variety of digital services and products such as software, applications, streaming media, web hosting, online advertising, e-books, online newspapers, and various others.

From an indirect tax perspective, nations across the globe apply destination-based VAT and GST legislation to these transactions. There is a trend requiring non-resident digital service providers who conduct international business to consumer (B2C), and/or business to business (B2B) transactions to register and account for VAT/GST in the customer’s jurisdiction.

Source: SOVOS


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