Tag: BEPS

DST's are a new class of taxes being implemented to tackle the perceived unfairness of non-resident digital companies to sell across borders without being liable to local corporate income taxes. They are typically a percentage charge of turnover from in-scope activities, with a sales threshold

Latest announced and potential digital reporting & e-invoice mandates. For a comprehensive country-by-country review of digital and e-invoice reporting check out our global e-invoicing tracker. Upcoming mandates Potential mandates In-progress Upcoming e-invoice mandates Country Date Comments (click for details) Japan Oct 2023 Tax Qualified Invoices

Digital Services Taxes (DST) are a new class of taxes being implemented around the world to tackle the perceived unfairness of non-resident digital companies to sell across borders without being liable to local corporate income taxes. They are typically a percentage charge of turnover from