Indirect taxes and global trade

In recent years, issues related to managing indirect taxes — such as VAT, GST, customs and excise duties — have risen on the corporate agenda.

What EY can do for you

Knowing the indirect tax rules for your business operations and applying them correctly are key to avoid assessments, penalties and goods blocked on airports, harbors, roads, etc. Taxpayers and tax administrators do not always agree about the rules. Complex local legislation, evolving business models and widely different compliance obligations in different jurisdictions add to the risk of disagreements.

We can advise you on the steps to take to strategically meet your tax obligations and resolve tax controversy. We foster an open dialogue with customs authorities, government officials, business partners and other stakeholders about customs and international trade issues, the impact of policy decisions and the importance of free trade.


TradeWatch 3, 2023

The latest edition of EY TradeWatch features some of the key global trade trends affecting international businesses.

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The global trends shaping indirect tax

As we continue to navigate a turbulent year for the global economy, three overarching trends are shaping indirect tax policy and how indirect tax leaders plan: global trade, transformation and sustainability. These external pressures mean indirect tax teams must be agile, use technology to adapt, and sometimes do more with less. But they are also creating new opportunities for organizations to thrive.

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The team

Worldwide VAT, GST and Sales Tax Guide

Outlining value-added tax (VAT) systems in 150 jurisdictions, the 2024 edition of our Worldwide VAT, GST and Sales Tax Guide is now available.

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Our latest thinking

How three global trends are shaping indirect tax

Indirect tax leaders need to comply and spot the opportunities in the megatrends affecting indirect tax policies and international trade. Find out more.

How transformation is shaping global indirect tax

The trends that are driving transformation at a global scale and how indirect tax functions can best prepare and add value. Find out more.

How disruption is shaping opportunities for global trade

In the face of continued geopolitical uncertainty, indirect tax and trade functions have an opportunity to show their real value. Find out more.

How sustainability is shaping global indirect tax

Indirect tax leaders need to not only comply but spot the opportunities in the ever-evolving group of sustainability taxes and incentives. Find out more.

How to navigate global sustainability compliance challenges

Staying ahead of ESG regulations on a global scale can be a challenge but, businesses cannot risk falling behind on supply chain policies. Learn more.

What ViDA means for the rise of global e-invoicing

Commission’s VAT in the Digital Age (ViDA) proposal is a game changer for global businesses and their tax functions. Learn more.

How to prepare for upcoming combined royalty changes

CFOs and tax functions may be inclined to treat customs issues as peripheral to their critical workload, but they must pay attention. Learn more.

Four things indirect tax executives should do when dealing with NFTs

Businesses are using NFTs to grow their brands. Sales taxes and VAT may apply, but it’s up to indirect tax professionals to figure out how. Learn more.

Five legal considerations for businesses taking a lead on NFTs

As organizations around the world consider the commercial opportunities of NFTs, the legal implications can be unexpected.

Five considerations for businesses taking a lead on NFT

The direct tax implications of NFTs and how organizations should prepare and respond. Learn more.

How NFTs cause tax and legal issues for businesses

What NFTs are and how can organizations use them to drive revenue, connect with customers, and build brand. Learn more.

How integrating tax and trade can improve supply chain performance

Amid myriad disruptions, a data-driven model helps integrate supply chain, tax, and trade to improve global supply chain performance. Read more.

    Podcast: How unilateral digital services taxes put global tax reforms in motion

    This episode of Tax and Law in Focus explores how the proliferation of DSTs has helped fast-track BEPS 2.0, triggering the biggest shake-up in international taxation for decades.

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