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.

Related topics

Tax controversy

The team

Photographic portrait of Ashish Sinha

Partner, Global Trade and Operating Model Effectiveness, Ernst & Young AG

Photographic portrait of Jonathan Baumeler

Jonathan Baumeler

Director, Indirect Tax/Global Trade | EY Switzerland

Partner, Global Compliance & Reporting in Financial Services | EY Switzerland

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.

By matching our services to the local, regional and global footprint of our clients, we help you to shift the focus from tactical and transactional activities to trade activities that are more strategic and focused on value creation.

Here is how EY Indirect Tax and Global Trade team can help you:

Plan, rather than react to the current challenges in the global trade environment.

Duty planning services to reduce duty and embedded costs in the supply chain:
FTA utilization, origin planning & strategic sourcing
Customs valuation planning & tax/transfer pricing alignment
Beneficial tariff classification rulings
Special customs regimes (e.g. processing reliefs/bonded zones)
Integration with custom, supply chain, tax and business requirements

Solutions that minimize risk and prioritize remediation through simplification and standardization:
Operating model and business transformation
Automated tariff classification
Centralized procedures & controls
Export control
Sanctions/denied party screening
Bring those with a stake in trade together and equip them with data insights they trust and a vision for the future – to give them a comprehensive view of trade, let them understand the full impact of dynamic regulations and develop a more proactive and coherent response.

Carry out a Global Trade Function and Maturity assessment to benchmark the current state of your global trade operations and highlight the risks and opportunities
Develop and implement an integrated trade strategy with established governance and accountability
Gain greater visibility and data-driven insights into your supply chains to reduce costs and compliance risks and improve agility and speed to market.

Identify opportunities and plan different supply chain and transactional scenarios with EY Trade Analytics
Provide access to data analytics modelling for extract key business intelligence and make informed decisions
Leverage technology to reduce time spent on repetitive, routine and transactional activities to allow you to focus your time on what matters most – adding value by supporting strategic trade activities.

As part of a managed service offering, leverage EY Trade Connect, a modular technology platform that can conform to the needs of the business, rather than the other way around:
Automate key tasks, such as classifying products for export, assisting with pre or post-entry compliance, and apply or explore options for duty deferral
Get updated extensive trade intelligence in real time — from tariff and classification codes through to restricted parties and global compliance rules — to drive confident decision-making

Integrate SAP S/4HANA into global trade solutions
Build robust data management systems to obtain complete and trustworthy trade data from both internal and external sources
Implement trade automation solutions (e.g. SAP GTS, Oracle GTM)

Our services let businesses take control of their entire global trade operations.

Tradewatch 2025 global Insight

TradeWatch Issue 1 2024 (pdf)
TradeWatch Issue 2 2023 (pdf)
TradeWatch Issue 1 2023 (pdf)
TradeWatch Issue 3 2022 (pdf)
TradeWatch Issue 2 2022 (pdf)
TradeWatch Issue 1 2022 (pdf)
TradeWatch Issue 3 2021 (pdf)
TradeWatch Issue 2 2021 (pdf)
TradeWatch Issue 1 2021 (pdf)
TradeWatch Issue 3 2020 (pdf)
TradeWatch Issue 2 2020 (pdf)

EY position paper on "BEPS 2.0 and value-added tax"

Key propositions we will explore:

The hoped-for level playing field of BEPS 2.0 will not be achieved and the global “tax harmonization” sought will increase subsidy competition between locations.
The trend toward ever more international tax regulation is not about to stop.
The paper also discusses VAT in Switzerland, where further increases are to be expected for various reasons.

Download recommendations for action

Financial Services Tax

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VAT, GST, sales and other consumption taxes

Our globally integrated tax teams give your business the perspective and support you need to manage VAT, GST and SUT effectively. Find out more.
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Excise tax services

Our excise tax professionals can help your business reduce its risk, enhance compliance and build a unified tax strategy. Find out more.
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Sustainable Tax incentives and financing

EY Sustainability Tax professionals can help your business realize your corporate sustainability strategy. Learn more.
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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.

Read the series

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

The team

Ashish Sinha

Partner, Global Trade and Operating Model Effectiveness, Ernst & Young AG

Avid traveler. Enjoys cooking. Multicultural personality. Supports use of sustainable technology.

Geneva, Lancy, Switzerland

Jonathan Baumeler

Director, Indirect Tax/Global Trade | EY Switzerland

Technology enthusiast. Helps clients realise the benefits of Trade automation and analytics. Supporter of sustainability and conservation of natural heritage. Loves spending time in the mountains.

Zurich, Switzerland

Rolf Geier

Partner, Global Compliance & Reporting in Financial Services | EY Switzerland

Enthusiastic about client service, being a team player, D&I with the ambition to leave a legacy behind. Passionate about his family, Burgundy, cooking, hunting, fly-fishing, traveling and sports.

Zurich, Switzerland

Our latest thinking

How transformation is shaping global indirect tax

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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.

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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.

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Five considerations for businesses taking a lead on NFT

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

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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.

EY Global

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Limited, each of which is a separate legal entity. Ernst & Young Limited is a Swiss company with registered seats in Switzerland providing services to clients in Switzerland.