Author: Iman Deschâtres

March 2026 Tax & Reg Watchpoint

Geopolitics is rapidly reshaping VAT and indirect tax rates. Countries across Europe, including Spain, Cyprus and Poland, and further afield in Vietnam, Cambodia, the Philippines, Zambia and Argentina, are introducing temporary indirect tax cuts to cushion the impact of ongoing conflicts. These reductions are typically focused on fuel, and in some cases food and other essentials. These VAT reductions have …

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AI Commerce, Agentic Shopping, and the Tax Liability Question

OpenAI is stepping back from its earlier plan to allow users to buy products directly inside ChatGPT, The Information reports. Instead, the company will route purchases through third-party apps connected to the chatbot. This marks a significant pivot from the wave of ambition seen in late 2025, that fuelled expectations that AI was about to reshape the way we buy …

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February 2026 Tax & Reg Watchpoint

Early February marked the 10th anniversary of the Arab Fiscal Forum. Discussions focused on future fiscal policy priorities, including the impact of digitalisation on public finance and the use of government technology and artificial intelligence to enhance governance efficiency, optimise public spending, and strengthen the allocation of resources. One of the key themes was “From resilience to renewal: a fiscal …

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January 2026 Tax & Reg Watchpoint

This month in Paris, the 6th Meeting of the OECD Global Forum on VAT marked the 10th anniversary of the OECD International VAT/GST Guidelines, which have shaped VAT frameworks worldwide. These frameworks continue to evolve, with legislation moving faster and its impact being felt sooner across markets. It means profit margins continue to be squeezed as new measures add complexity, …

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December 2025 Tax & Reg Watchpoint

Happy New Year, and welcome to 2026! Brazil’s new indirect tax system entered into test phase in January 2026, alongside reforms to China’s VAT rules where platforms may become deemed suppliers liable for the tax. These are not the only major changes taking effect this month, and we highlight several others below. The key trends we’re seeing are the removal …

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November 2025 Tax & Reg Watchpoint

The recent various government budget announcements have triggered a fresh round of rules and regulatory measures, signalling that ecommerce companies, and particularly digital platforms, will face a more complex compliance landscape, measures that will potentially erode profit margins without proper affirmative management and effective processes. This is a glimpse of what caught my attention…and as you read the plethora of …

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Upstream Compliance or Vanishing Revenue: VAT, Withholding, DST and the Marketplace Squeeze

Unlike income taxes, which have a special line on a company’s P&L on which to report, there are additionally a bevy of other taxes often categorized as “transactional taxes”. Those taxes are generally directly impacting a company’s “operating profit ” line and hence its “operating profit margin”.  In a perfectly-operating system, some (but not all) of these transactional taxes should …

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October 2025 Tax & Reg Watchpoint

With the start of the fourth quarter came a flurry of budget discussions, and as governments search for revenue, they are considering a range of measures targeting digital companies—measures that will erode profit margins without proper management. This is a glimpse of what caught my attention…and as you read the plethora of changes and consider the challenges they present especially …

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Beyond Digital: VAT Liability for Service Platforms

The world of professional services has evolved into a borderless marketplace. Freelancers, consultants, and independent professionals now make up a substantial and growing share of the global workforce, offering everything from IT and design to legal and financial services from anywhere in the world. The service economy has become a powerful engine of growth – flexible, digital, and deeply international. …

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September 2025 Tax & Reg Watchpoint

With summer holidays behind us, September brought a renewed wave of tax updates and policy shifts to tackle… This is a glimpse of what caught my attention…and as you read the plethora of changes and consider the challenges they present especially to marketplaces and their sellers, keep in mind that only the right system can enable growth and open new …

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