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Global Indirect Tax News

Your reference for indirect tax and global trade matters

Recent updates and an a news archive appear below; for back issues of Global Indirect Tax News, or to subscribe, please email a request to

November 2022

Featured articles


Pricing greenhouse gas emissions

The OECD has published a report, Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action, examining how the instruments of carbon prices, energy taxes, and subsidies have evolved, detailed by jurisdiction, sector, product, and instrument.



Nonresident suppliers of digital services

Legislation has been published amending the definition of e-commerce activities subject to VAT, and providing details on the place of supply rules for the provision of telecommunication and e-commerce supplies by nonresidents for use or enjoyment in Ghana.



Public vote confirms VAT rate increase

Switzerland’s voters have agreed to increase VAT rates to finance the government’s Old Age and Survivors’ Insurance. It is expected that the Swiss Federal Tax Administration will set transition rules for the rate changes which, subject to confirmation, will apply from 1 January 2024 at the earliest.



Tax collection for e-commerce and digital business

The Prime Minister has requested that the competent authorities take certain coordinated actions with the aim of improving the effectiveness of the management of tax collection in relation to e-commerce and digital business activities.

Other news

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