OECD 2026: VAT reforms shift towards digital collection and real-time reporting The OECD’s latest Tax Policy Reforms 2026 report highlights a continued transformation of VAT systems worldwide. Governments are increasingly looking beyond changes to VAT rates towards digital collection, platform liability, e-invoicing and transactional reporting.
Europe seeks opt-outs from new UN source-country taxing rights as international tax rules follow VAT towards the customer The United Nations is developing new rules to give countries greater rights to tax income earned by foreign suppliers of cross-border services, potentially extending source-country taxation even
Temporary VAT cuts have a mixed record. But targeted correctly, could VAT become a fiscal multiplier rather than simply a revenue raiser? VAT is normally the tax governments turn to when they need money. Broad base. Reliable revenues. Difficult to avoid. But there is another
Governments are beginning to ask whether artificial intelligence needs its own tax. Proposals range from taxing AI computing power and energy consumption to levies on AI-generated profits or even charges on every AI query. This includes a US Democrat proposal to impose a levy on
