July 2025: Quarterly reporting on platforms’ third party sales China’s State Administration of Taxation (SAT) has implemented new tax reporting rules targeting digital platform operators to enhance transparency and strengthen tax compliance. Effective from 23 June 2025, under State Council Decree No. 810, the regulation
JP Morgan Chase loses Upper Chamber VAT appeal over single v multiple intra VAT group supplies The Upper Tax Tribunal has dismissed on 16 June 2025 an appeal by JP Morgan Chase Bank NA, confirming HMRC’s position on the VAT liability of intra-group services within
Budget extends EFDMS e-invoice reporting to remaining taxpayers The 2025/26 Budget proposal put forward on 13 June 2025 includes integrate their invoicing systems with the Tanzania Revenue Authority. Tanzania e-invoiced can be generated in several ways via systems that are integrated with the Tanzanian electronic
Italy steps up AI to Combat VAT Fraud and Strengthen Tax Enforcement The Italian Tax Authority, Agenzia delle Entrate, is intensifying its use of artificial intelligence (AI) to close the VAT gap and strengthen its tax enforcement framework. This strategic shift is aimed at addressing
January 2026: 200 transactions per annum remote seller sales tax registration threshold end Illinois Governor JB Pritzker is completing legislation that withdraws one of the two thresholds for out-of-state / foreign or remote sellers to trigger state sales tax collection obligations. From 1 January 2026,
1.5% DST on digital and electronic transactions Rwanda has published several new tax laws, including a Digital Services Tax and have a substantial presence in the country as part of a widespread set of a revenue measures known as National Strategy for Transformation. The tax will
5% sales tax on online advertising revenues earned from Austrian users In 2020, Austria introduced a Digital Services Tax (DST) as part of a broader digital tax package, targeting large online corporations that generate advertising revenue in Austria. This measure came after failed EU-level attempts
New government to drawing-up 10% digital advertising DST The new Merz Federal government is considering a 10% levy on large digital platforms such as Google and Meta. In the current global tax regime, such digital platforms are able to sell data, advertising and marketplace services
Reduced sales tax rate on software, hosting and date processing The US state of Maryland is to impose a reduced 3% sales tax rate on digital services from 1 July 2025. The standard sales tax rate is 6%. The Governor approved the Budget Reconciliation and
