About the Course
Introduction
This webinar will explore the volatile landscape of indirect taxes for global entities and international tax professionals. Our notable panel of foreign CPAs will review the expansion of VAT/GST on digital goods and services, legislative developments regarding indirect taxes, including low-value goods, reporting and withholding obligations for indirect taxes, and the escalation of enforcement actions in this area.
Description
In Pillar One of BEPS 2.0, the OECD proposed to "… protect tax bases while offering increased certainty and predictability to taxpayers. Addressing the tax challenges raised by digitalization." Participating jurisdictions had previously agreed to halt the taxation of DSTs (digital services taxes); however, now that the proposal is stalled, these countries and others are considering expanding or adding DST regimes.
The lack of uniformity in rules, thresholds, reporting, and withholding requirements creates complex compliance challenges for MNEs and their advisers.
As an alternative to DST, some countries have implemented significant economic presence (SEP) tests. These rules expand the reach of existing physical presence nexus requirements, including specified digital activity.
On July 1, 2025, the EU abolished its Import One-Stop Shop (IOSS), which allowed point-of-sale collection for low-value goods (up to €150). All shipments are now subject to the same customs and collection rules. Ensuring compliance with the diverse nature and volume of indirect taxes imposed by countries can be overwhelming.
Listen as our panel of seasoned international tax advisers reviews the global trends shaping indirect taxes for MNEs and makes recommendations to facilitate compliance.
Presented By
Ms. Bardopoulos-Haleas specializes in International Indirect Tax at KPMG. She has expert knowledge and skills with regard to electronic commerce, advising multinationals on indirect tax matters, cross-border transactions and structuring as well as international case law, VAT legislation research (including VAT registration, carrying on of an enterprise for VAT purposes, cross-border activities, foreign companies/persons carrying on enterprise activities in different VAT jurisdictions.
With over 13 years of experience, Ms. McPhee specializes in advising clients on complex VAT/GST and indirect tax matters. Her focus lies in supporting businesses in the technology, digital services, and connected equipment sectors. This includes analyzing cross-border supply chains, addressing VAT/GST obligations, and mitigating exposures through tailored strategies.
Mr. Stephanny is a Managing Director at the Washington National Tax — State and Local Tax (SALT) practice at KPMG in the US. He advises US and multinational corporations on global indirect tax, including planning, supply chain restructuring, reorganizations, mergers and acquisitions and tax engine implementations. Mr. Stephanny has provided indirect tax consulting and compliance services for clients in various industries, including automotive, manufacturing, healthcare, IT, telecommunications, retail, finance, insurance and property development. He also develops indirect tax training for the SALT practice, tracks global indirect tax administrative and legislative developments, and contributes to Inside Indirect Tax, a global indirect tax monthly publication. Additionally, Mr. Stephanny is the KPMG Global Indirect Tax Services (GITS) representative at the Tax Advisory Group (TAG) of the Business at OECD (BIAC) indirect tax working group and is a member of the GITS Indirect Tax Policy Group, Digital Economy Group and Knowledge Management Group.
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BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
Date + Time
- event
Monday, February 2, 2026
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Indirect taxation of the digital economy: introduction
II. VAT/GST on digital services
III. Low value goods (LVG) reforms and vendor collection
IV. Marketplace/platform obligations beyond VAT
V. Direct tax overlays (DSTs, SEP) and interaction with indirect taxes
VI. Enforcement escalation
The panel will cover these and other critical issues:
- Global trends shaping indirect taxation of digital sales
- Preparing for enhanced enforcement of indirect tax obligations
- Recent low-value goods reforms
- Differences in SEP and DST taxation regimes
Learning Objectives
After completing this course, you will be able to:
- Understand the five global trends shaping indirect taxation of digital supplies and platforms
- Identify new/expanded VAT/GST regimes, marketplace obligations, and LVG rules
- Recognize the interplay with direct taxes (DST/SEP) and what it means for indirect tax teams
- Prepare for enhanced enforcement (payments data, audits, cross‑border cooperation)
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of international taxation including residency determination, foreign entity classifications, application of treaty benefits, as well as GILTI, Subpart F, and the related Section 250 deductions.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
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