BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month February 2, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Indirect Taxation of the Digital Economy: Trends, Risks, and Compliance

$197.00

This course is $0 with these passes:

CPE
ALL
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About the Course

Introduction

This webinar will explore the evolving landscape of indirect taxes impacting global entities and international tax professionals, including the expansion of VAT/GST on digital goods and services, recent legislative developments regarding low-value goods, reporting and withholding obligations for indirect taxes, and the escalation of enforcement actions in this area. 

Description

Action 1 of the OECD’s BEPS project identified the tax challenges of digitalization for both corporate income taxes (CIT) and indirect taxes (VAT/GST). While advances under Pillar One of BEPS 2.0 for CIT have stalled, jurisdictions continue to move quickly on VAT/GST rules aimed at the digital economy. Jurisdictions now require nonresident providers without physical presence to register and charge VAT/GST on cross-border digital services, extend “deemed seller” rules to marketplaces, and implement point-of-sale tax collection for low-value imports.

 

At the same time, several countries adopted direct-tax measures such as digital services taxes (DSTs) or significant economic presence (SEP) concepts. Although DSTs and SEP are direct taxes, they often drive new data, registration, and reporting obligations that intersect with indirect tax processes.

 

As jurisdictions apply different registration thresholds, place-of-consumption tests, invoicing and data standards, and, in some cases, withholding or platform collection, businesses selling cross-border face increasing finance and IT operational challenges to be able to calculate, collect, and remit tax in foreign jurisdictions.

 

Listen as our panel discusses the global trends shaping indirect taxation of digital supplies and platforms, highlight recent legislative developments, and provide practical recommendations for compliance.


Presented By

Anne Bardopoulos-Haleas
Senior Manager, International Indirect Tax
KPMG

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.

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Jillian McPhee, Ph.D., CA, CTA
Senior Manager, International Indirect Tax
KPMG

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.  

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Philippe Stephanny
Managing Director, Indirect Taxes
KPMG

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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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • 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
  • Recent low-value goods reforms
  • Differences in SEP and DST taxation regimes
  • Preparing for enhanced enforcement of indirect tax obligations

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.

IRS Approved Provider

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 .