A Dutch court of appeal has upheld a ruling that Deliveroo drivers are effectively employees and not independent contractors. The lawsuit was initially filed by Dutch trade union FNV. In the 2019 lower court ruling,
Thailand is implementing digital services VAT from 1 September 2021. Non-resident companies providing online services to customers in Thailand will be liable for 7% VAT. The VAT registration threshold is 1.8 million Baht per annum.
Kenya has joined the growing list of countries that have introduced a digital services tax (DST). DST will be charged on digital services supplied to users in Kenya, according to specified criteria (please contact a
The UK has issued a public call for public consultation on VAT and the gig and sharing economy. UK tax authorities are seeking more effective ways to regulate sharing and gig economy VAT in a
The rapidly evolving PaaS (Platform as a Service) industry has experienced significant growth in recent years as more organisations look to leverage the potential of cloud capabilities with agility and flexibility. For example, the worldwide