At the end of the Brexit transition period, new UK VAT rules entered into force which from 1 January 2021 will have UK VAT consequences for overseas e-commerce sellers and online marketplaces that sell imported low-value...more
Businesses moving goods to or from Great Britain will face new compliance burdens. EU businesses making sales to UK customers may have to register for UK VAT for the first time....more
The Commission’s mid-term review assesses the progress of DSM initiatives and sets new goals for on data economy, cybersecurity and online platforms. On 10 May 2017, the European Commission published its mid-term review...more
The Chinese regulatory regime governing e-commerce has been constantly evolving as domestic and cross-border e-commerce continues its rapid growth. Recently, the regulatory environment has opened up in several ways:...more
In May 2015, the European Commission announced its Digital Single Market Strategy to accelerate the creation of a digital single market (DSM) across the EU. The EU’s aim is to broaden access to e-commerce, media and...more
On 6 May the European Commission released the EU’s Digital Single Market strategy (the ‘DSM Strategy’), with the declared objective to tear down the obstacles to doing business online. The DSM Strategy has been released...more
There are a great variety of electronically provided services (“e-services”) and the respective market is rapidly growing. The general definition is that e-services are services which are delivered over the Internet or an...more