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We are pleased to share the May 2018 issue of the Global VAT/GST Newsletter, a publication of Baker McKenzie's Tax Practice Group.

In this edition, we focus on the extraterritoriality of VAT regimes, as Russia, South Africa, Thailand, and Turkey all take steps towards expanding the scope of their VAT rules in order to impose obligations on foreign service providers supplying electronic services to recipients based in the country.

We also provide an update on the implementation of VAT in the Gulf Cooperation Council, as businesses operating in Saudi Arabia and the United Arab Emirates encounter a number of teething problems in adapting to the requirements of the new regime.

Several important judgments recently delivered by the Court of Justice of the European Union are also included.

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