From Border to Checkout: The Global Shift to Point-of-Sale Tax Collection

Up until July 2018, it was possible to send low‑value parcels internationally without paying customs duties, VAT, GST, or Sales Tax if the seller had no local presence. The reasoning was simple: the administrative cost of collecting these taxes was considered higher than the revenue generated. When these rules were written, few expected that shopping from a computer, and eventually …

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