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Development of VAT in the context of a digital and globalized economy – VAT due on services provided

Federal Council opened the consultation on the partial revision of the VAT law. It proposes in particular to impose all the services provided by mail order platforms and to simplify the establishment of VAT account by SMEs. 

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Global VAT/GST rules on cross-border digital sales

Destination-based tax rules on cross-border digital sales are growing in popularity across the globe. The link shows the list of jurisdiction where such rules are already in place and where such rules


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