In the world of indirect taxes, the focus on digital economy indirect tax measures has dominated the policy agenda for recent years. We will share some observations around key developments which will likely have implications across multiple jurisdictions in the years to come. Specifically:
- Investigations being carried out by the Italian tax authorities in which they are challenging whether digital platforms are providing access to its customers in return for access to customer data, giving rise to questions around whether there is a barter transaction causing a VAT liability (and if so, how to determine it). We’ll also look at how digital platforms may wish to mitigate these risks;
- Legislative developments in New Zealand tax to introduce new platform and ‘gig’ economy measures that have the potential to be adopted elsewhere.
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