A package proposed by the Austrian government includes a reform to platforms’ VAT obligations, mirroring the laws in the UK and Germany. However, with the EU poised to act in 2021, Alexander Hartley asks why Austria is bothering to move in 2020.
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Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.