Indirect taxes and global trade

In recent years, issues related to managing indirect taxes — such as VAT, GST, customs and excise duties — have risen on the corporate agenda.


What EY can do for you

Knowing the indirect tax rules for your business operations and applying them correctly are key to avoid assessments, penalties and goods blocked on airports, harbors, roads, etc. Taxpayers and tax administrators do not always agree about the rules. Complex local legislation, evolving business models and widely different compliance obligations in different jurisdictions add to the risk of disagreements.

We can advise you on the steps to take to strategically meet your tax obligations and resolve tax controversy. We foster an open dialogue with customs authorities, government officials, business partners and other stakeholders about customs and international trade issues, the impact of policy decisions and the importance of free trade.


TradeWatch 1, 2024

The latest edition of EY TradeWatch features some of the key global trade trends affecting international businesses.

TradeWatch 1, 2024


The global trends shaping indirect tax

As we continue to navigate a turbulent year for the global economy, three overarching trends are shaping indirect tax policy and how indirect tax leaders plan: global trade, transformation and sustainability. These external pressures mean indirect tax teams must be agile, use technology to adapt, and sometimes do more with less. But they are also creating new opportunities for organizations to thrive.

Turnip rock, a geological rock formation stands in Lake Huron near Port Austin, Michigan

The team

Kevin MacAuley

EY Global Director of Indirect Tax

Longtime authority on VAT and its impact on global supply chains. Digital thinker skilled in designing and implementing systems. Regular speaker at conferences around the world.

London, GBR

Maria Hevia Alvarez

EY Global Indirect Tax Deputy Leader

VAT automation leader. Frequent conference speaker. Avid traveler.

New York, USA

Jeroen Scholten

EY Global Trade Leader, Indirect Tax

University lecturer. Podcast enthusiast. Global trade account leader across multiple sectors.

Amsterdam, NLD

Yoichi Ohira

EY Japan Indirect Tax Leader; Partner, Ernst & Young Tax co.

Providing practical, results-oriented services that companies can immediately put into action.

Tokyo, JPN

Tracey Kuuskoski

EY Asia Pacific Tax Centre, Indirect Tax Leader

Redesigning operating models, exploring the art of the possible and innovating what comes after what is next. Flexible. Family. Nomad.

Hong Kong SAR, CHN

J. Michael Heldebrand

Partner, Global trade, Ernst & Young LLP

Transformational market leader passionate about relationship development and inspiring others with vision. Committed to promoting diversity and inclusiveness. Married and dad to two teenage daughters.

San Jose, USA

Walter De Wit

EY Global Trade Indirect Tax Partner

Experienced partner and thought leader in indirect tax and global trade. Family man. Father of three sons. Loves golf, hiking and wine.

Amsterdam, NLD

Ros Barr

EY Global Indirect Tax Knowledge Leader

Seeking to communicate information, insights and knowledge about indirect taxes in a direct and innovative way.

London, GBR

Robert Smith

EY Trade Connect Leader

Experienced at helping companies to manage their global indirect tax function in developing and developed markets.

Irvine, USA

Worldwide VAT, GST and Sales Tax Guide

Outlining value-added tax (VAT) systems in 150 jurisdictions, the 2024 edition of our Worldwide VAT, GST and Sales Tax Guide is now available.

Aerial view of yachts victoria australia

Our latest thinking

How three global trends are shaping indirect tax

Indirect tax leaders need to comply and spot the opportunities in the megatrends affecting indirect tax policies and international trade. Find out more.

19 Jun 2023 Kevin MacAuley

How transformation is shaping global indirect tax

The trends that are driving transformation at a global scale and how indirect tax functions can best prepare and add value. Find out more.

19 Jun 2023 EY Global

How disruption is shaping opportunities for global trade

In the face of continued geopolitical uncertainty, indirect tax and trade functions have an opportunity to show their real value. Find out more.

19 Jun 2023 EY Global

How sustainability is shaping global indirect tax

Indirect tax leaders need to not only comply but spot the opportunities in the ever-evolving group of sustainability taxes and incentives. Find out more.

19 Jun 2023 EY Global

How to navigate global sustainability compliance challenges

Staying ahead of ESG regulations on a global scale can be a challenge but, businesses cannot risk falling behind on supply chain policies. Learn more.

04 May 2023 EY Global

What ViDA means for the rise of global e-invoicing

Commission’s VAT in the Digital Age (ViDA) proposal is a game changer for global businesses and their tax functions. Learn more.

14 Apr 2023 EY Global

How to prepare for upcoming combined royalty changes

CFOs and tax functions may be inclined to treat customs issues as peripheral to their critical workload, but they must pay attention. Learn more.

13 Apr 2023 EY Global

Four things indirect tax executives should do when dealing with NFTs

Businesses are using NFTs to grow their brands. Sales taxes and VAT may apply, but it’s up to indirect tax professionals to figure out how. Learn more.

10 Feb 2023 EY Global

Five legal considerations for businesses taking a lead on NFTs

As organizations around the world consider the commercial opportunities of NFTs, the legal implications can be unexpected.

01 Feb 2023 EY Global

Five considerations for businesses taking a lead on NFT

The direct tax implications of NFTs and how organizations should prepare and respond. Learn more.

23 Jan 2023 EY Global

How NFTs cause tax and legal issues for businesses

What NFTs are and how can organizations use them to drive revenue, connect with customers, and build brand. Learn more.

18 Jan 2023 EY Global

How integrating tax and trade can improve supply chain performance

Amid myriad disruptions, a data-driven model helps integrate supply chain, tax, and trade to improve global supply chain performance. Read more.

18 Aug 2022 Marc Bunch + 1

    Podcast: How unilateral digital services taxes put global tax reforms in motion

    This episode of Tax and Law in Focus explores how the proliferation of DSTs has helped fast-track BEPS 2.0, triggering the biggest shake-up in international taxation for decades.

    Woman using laptop at home

    Contact us
    Like what you’ve seen? Get in touch to learn more.