Indirect Tax

The Changing Landscape of Indirect Tax
Guidance on emerging challenges in state and local indirect tax in the wake of COVID-19

The indirect tax landscape has changed rapidly in response to the COVID-19 pandemic. If the Supreme Court’s decision in South Dakota v. Wayfair in 2018 created a new playing field, complete with new marketplace facilitator guidance, the global pandemic has moved the goalposts. In this demanding environment, what is the… Read more »


Introducing VAT in the Gulf States
Development affects not only domestic supplies of goods and services but also purchases made from unestablished suppliers

The Gulf Cooperation Council (GCC), which comprises the United Arab Emirates, Bahrain, Saudi Arabia, Oman, Qatar, and Kuwait, has decided that its member countries will implement a value-added tax (VAT) system by 2018. This decision was adopted in the context of a dramatic drop in recent years in the oil… Read more »


Canadian Sales Tax Reform
How the U.S. Neighbor to the North Transitioned From a Multistage Sales Tax to an Almost Fully Harmonized Single VAT — in Just One Century

The problem with good tax policy is that politics always gets in the way. And for the United States—a country whose sales tax system (at least from a nonresident’s perspective) cries out for reform—your neighbor to the north and our experience may offer a cautionary tale of inspiration. After all,… Read more »