Author: Iman Deschâtres

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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Summer 2025 Tax & Reg Watchpoint

A glimpse of what caught my attention: While summer is typically a quieter season for tax and regulation, this year has broken the trend. From VAT hikes to new marketplace obligations, the past two months have been particularly eventful. Chile Chile is set to introduce new rules for low-value goods as of October 2025.New guidelines have now been published (Resolution …

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Marketplaces, We Have a Problem: When Billions in Tax Revenue Meet the 21st-Century E-Commerce Maze

Scroll, click, delivered—marketplaces have made shopping that easy, and they’re cashing in. Analysts expect the top 100 platforms to move US $3.8 trillion in goods this year—double 2018’s total—and more than half of all e-commerce now flows through marketplaces. Shoppers love the endless choice; merchants love the lightning-fast way to test new products and reach fresh audiences. But tax rules …

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Understanding the Latest U.S. Tariff Changes and Their Impact on E-Commerce

Introduction Last week, President Trump announced sweeping changes to U.S. tariff regulations, sparking widespread concern and speculation across global e-commerce and retail industries. These measures focus on two primary points: ending the $800 “de minimis” threshold for low-value imports made in China (with plans to extend this policy to other countries) and raising tariff rates overall. Given that China manufactures …

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Secondhand Platforms: Driving Circular Revenue While Navigating Tax Complexities

A recent report issued by Vinted and Retail Economics shows that “secondhand shopping” – the concept of purchasing second hand goods –  now accounts for just over 10% of all UK gift spending—amounting to £2 billion—with more than 80% of consumers open to buying such pre-owned presents. Adam Jay, CEO of Vinted Marketplace, told Sky News that while the cost-of-living …

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E-Commerce at a Crossroads: Balancing Fair Taxation and Market Access

When it comes to taxes, let’s be honest—most people’s eyes glaze over. Yet around the world, governments are increasingly eager to levy taxes and impose more obligations on foreign tech companies. At the heart of these efforts lies a story of fairness and balance—fairness in taxation by leveling the playing field with local sellers, and striking the right equilibrium to …

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Lack of Seller Check Can Enables VAT Fraud: The Impact of EU and UK Marketplace Liability Loopholes

A platform specializing in second-hand technology, recently alerted the French tax authorities that a competing e-commerce platform may not be performing adequate checks on its sellers. According to the Platform, this alleged negligence allows some sellers to engage in VAT fraud, offering prices up to 20% cheaper than on other platforms, thereby distorting competition. A Legislative Loophole Affecting VAT Collection …

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From Likes to Liability: Navigating the Tax Maze in the Predicted Trillion-Dollar Social Commerce Market

Social commerce is rapidly transforming the retail landscape, with predictions of it becoming a trillion-dollar industry by 2028. This surge is already evident—according to a recent MGH survey, over half of consumers now turn to social media for gift inspiration. As social platforms become central to the shopping journey, complex questions about tax liability emerge, particularly concerning Value Added Tax …

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Key Tax Considerations When Launching a Platform

The platform economy is revolutionizing how we transact, connect, and create value. A platform is more than just a digital marketplace—it’s an ecosystem facilitating interactions between two or more groups, such as consumers and producers. By harnessing network effects, platforms grow and scale rapidly without owning the assets exchanged. This scalability has enabled platforms to dominate global e-commerce, now accounting …

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Customer Location Complexities: The Tax Dilemma for Online Businesses

The checkout page is the “holy grail” of online commerce. It’s where the online sales journey is finally and successfully completed, but it’s also the “graveyard” where over 70% of shopping carts are abandoned! The stakes are high, and businesses go to great lengths and expense to create seamless customer journeys that lead to successful transactions. Yet, the dramatic challenge …

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