Assessing liability when multiple platforms are involved in an online sale is complicated

The terms ‘marketplace facilitator’, ‘intermediary’, ‘electronic distribution platform’, or ‘electronic interface’ are used across the globe in various tax rules to define the platform that is liable for the collection of VAT/GST/sales tax and are, effectively, interchangeable. There are many different platform business models and the OECD’s March 2019 report The Role of Digital Platforms in the Collection of VAT/GST …

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