Digital goods enter the 21st century of taxation

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Digital goods enter the 21st century of taxation

December 16 2014
telecomms-fl35159897-c.jpg

Richard Asquith, VP of Global Tax Compliance at Avalara, explains upcoming changes to European Union VAT rules and how they will affect digital service providers from January 1 2015. The changes are contained within article 58 2006/122/EC of the EU VAT Directive and all 28 member states are in the process of ratifying the changes through local VAT legislation.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

FranceFeatureLuxembourgUnited StatesSpainGermanyIndirect TaxEuropean UnionIrelandFinlandUnited KingdomITR MagazineDecember 2014 / January 2015EuropeNorth America
more across site & shared bottom lb ros

More from across our site

Direct Tax
Grant Thornton.jpg
Beyond the headlines: Why Grant Thornton’s CBIZ deal won’t create a ‘big five’
Grant Thornton Advisors’ latest acquisition has produced the fifth-largest US advisory firm by revenue, but there’s still a clear gulf between it and the big four
Tom Baker, August 10 2026
Direct Tax
handshake
Crowe secures private equity investment from KKR
Crowe joins Grant Thornton, WTS and Ryan in attracting PE investment, suggesting that dealmakers remain bullish on the tax advisory sector
Sam Sholli, August 10 2026
Direct Tax
HMRC Making Tax Digital
A taxing week: HMRC's audit woes will rightly fuel tax adviser concerns
HMRC expects advisers to meet ever-higher compliance criteria. After 24 consecutive qualified audit opinions, many will ask whether HMRC should hold itself to the same standards
Sam Sholli, August 07 2026
Indirect Tax
Wolters Kluwer
Wolters Kluwer acquires tax automation provider for €112m
The purchase of Marosa represents the second major tax tech consolidation this week, raising questions of a broader industry trend
Sam Sholli, August 06 2026
Transfer Pricing
Peru
TP in Peru: where global profitability policies meet a transaction-by-transaction regime
Peru’s approach to TP is increasingly at odds with OECD-style profitability policies, exposing multinational groups to asymmetric tax adjustments
Miguel Puga, August 06 2026
Direct Tax
Gulf Cooperation Council GCC
How ESR and pillar two are converging across the GCC
Hany Elnaggar examines how the region's legacy economic substance regimes and the OECD's pillar two framework are converging on the same underlying test
Hany Elnaggar, August 05 2026
Transfer Pricing
AI tech
Alphatax broadens TP portfolio with double acquisition
The deals for TP Accurate and Intra Pricing Solutions will enhance Alphatax’s ability to support clients with the full TP lifecycle, the tax tech provider claimed
Sam Sholli, August 04 2026
Indirect Tax
gunjan prabhakaran.png
From advisory to advocacy: why Gunjan Prabhakaran chose litigation
The DS Advocates partner discusses career reinvention, tax disputes and why advisory and litigation experience should complement one another
Tom Baker, August 04 2026
Direct Tax
Lindsay Clayton.jpg
Beyond the headlines: How ex-government talent strengthens top tax practices
Lindsay Clayton’s arrival at Baker McKenzie continues the firm’s storied pursuit of ex-US government lawyers, a strategy reinforced by robust World Tax rankings
Sam Sholli, August 03 2026
Indirect Tax
e-invoicing
Why Peppol is the right strategic choice for UK e-invoicing
Shared transaction semantics, governed data and reusable ERP design may prove the most significant benefits of the UK's move to Peppol
Nitin Agarwal, August 03 2026
Gift this article