International ambitions

With the uncertainties plaguing the technology, media and telecommunications sector, David Latief, Liam Smith and Tiffany Vaughan ask if there has ever been a more challenging time for an indirect tax function

Businesses within the technology, media and telecommunications (TMT) sector are at the forefront of driving the development and innovation taking place within the digital economy. The reaction of tax authorities to these developments is having a profound effect on the global indirect tax landscape, as tax policymakers seek to redefine global taxation principles that were first devised years before the inception of many of the companies that are leading the disruption taking place in the sector.