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INDONESIA: Taxing the digital economy in Indonesia

  Indonesia is in the list of countries that have implemented both direct and indirect tax targeted at the digital economy. The key elements regarding Indonesia’s taxing policy is further discussed below. Implementing provisions Initially, Indonesia’s plan for...

BELGIUM: New VAT circular on vouchers

Since 1 January 2019, special rules apply to vouchers or coupons. In addition, a so-called FAQ was issued that gave more text and explanation about the legal regulations in this area. On September 18, 2020, a circular was issued that lists everything again and that...