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Featured articles
Global
Recent announcements and developments on trade issues for jurisdictions across the globe, including India, the European Union, Korea, the United Kingdom and the United States.
Philippines
The Bureau of Internal Revenue has provided guidelines and procedures for VAT registration, filing of VAT returns, and payment of VAT by nonresident digital service providers via the VAT on digital services portal.
South Africa
Carbon offsets are a key instrument to reduce a company’s carbon tax liability. This article highlights relevant considerations for companies interested in obtaining and using carbon offsets.
Switzerland
The economic importance of social media influencers has grown significantly in recent years. This article looks at some of the tax and social security conditions for influencers in Switzerland.