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The guide provides a country-by-country overview of VAT (GST) law as it applies to cross-border supplies of intangibles in key markets. This includes outlining new or proposed VAT/GST law changes in the EU and for countries such as Malaysia, Japan and Australia.
The release of the guide comes during a period of rapid change in international VAT law and at a time of increasing focus by global revenue authorities on the growing e-commerce sector.