Piet Battiau, head of the consumption taxes unit at the OECD, says his department will be using 2021 to recommend how countries can adjust VAT policies in response to sharing and gig economies as well as other areas of VAT administration.
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Like medicine, tax is an evolving science. Norah Al Khalaf explains how tax policies have changed across the member states of the Gulf Cooperation Council and what tax departments should prepare for next.