A review of global indirect tax developments and issues.
This is our fourth annual roundup of developments in value-added tax (VAT), goods and services tax (GST), excise duties, customs duties and other indirect taxes around the world. We present changes that have been introduced recently or that are expected in the coming year in more than 100 countries; we also provide four summary maps to give a “snapshot” of where the changes are taking place. And, once again, we examine the changes we are seeing around the world in more detail to identify key trends and their implications for global businesses.
