2025 World Tax Guide | Regional profile (Indirect Tax)

Deloitte’s US Value Added Tax (VAT) practice currently has over 80 indirect tax practitioners with backgrounds from around the world (North America, Latin America, Europe, Africa, and Asia). This team brings its distinctive local and global indirect tax experience to provide professional services to various US clients operating across a range of industry areas. These practitioners apply a business-oriented and client-centric delivery model, operating as the central point of contact and harnessing the experience and power of Deloitte’s leading Global Indirect Tax network for client teams located in the US in respect of their business global indirect tax matters.

Deloitte’s Global network provides indirect tax compliance, advisory, and technology enablement services to many Fortune Global 500® companies seeking to oversee and enhance their global indirect tax positions.

Deloitte’s US VAT practitioners help their clients as they stay ahead of indirect tax legislative changes that impact their businesses, analyze complex supply chain and merger and acquisition (M&A) matters, design and implement indirect tax ERP/technology solutions, and navigate their global indirect tax compliance.

Our key differentiator is our ability to help clients align their global business strategy with their indirect tax obligations in an effective way. We can quickly identify relevant global indirect tax and technology matters that impact multinational businesses and have experience within our practice across a broad range of industry areas. We also have extensive experience in managing large and complex global engagements, working with multiple client (and internal Deloitte) stakeholders to provide business-focused, practical global indirect tax advice.

The ability of our practitioners to draw on the capabilities and strengths of a global network of more than 3,500 indirect tax and global trade practitioners and work with Deloitte’s tax, transfer pricing, consulting, financial advisory, and risk advisory practitioners helps us to provide clients with broad, business-focused advice that is not provided in a vacuum. This helps them navigate through the indirect tax implications of their global business challenges with confidence.

The market for global indirect tax services is more active than ever before, in large part driven by the significant shift of the indirect tax legislative landscape, increased reliance on technology to meet near-time/real-time reporting and e-invoicing requirements, as well as ongoing transformational and supply chain challenges for globally operating clients.

Specifically, digitization and e-commerce trends, and new ways of doing business with crypto instruments and blockchain, represent uncharted territories for many of our clients, especially when it comes to indirect tax given the lack of legislative guidelines.

Global international tax initiatives (for example, OECD Pillar Two) also have a significant impact on our clients’ indirect tax profiles, and they need to be addressed accordingly.

On top of the above trends and initiatives, countries are continuously seeking to enhance and expand indirect tax reporting transparency for global businesses, as well as their use of technology. The need for indirect tax services in the region will likely continue to increase.

In anticipation of increasing digitalization, our global network of firms provides resources that help clients prepare for direct reporting and e-invoicing. For example, the Atlas and Digitalization newsletters provide specific information on indirect tax developments in the digital space. Our practitioners also stay current on the capabilities of leading technology companies in the space of indirect tax as well as e-reporting and e-invoicing in order to bring our clients a coherent view of the market landscape as they seek an operating model that is able to address all digital requirements, as needed.

Further, within our network, Deloitte developed an analytics tool for a truly global indirect tax compliance solution, called Indirect Tax Compliance, which enhances a client’s ability to get centralized insight into their VAT data and do indirect tax forecasting and planning.

Deloitte’s US VAT practice also leverages Deloitte’s global tax platform, Intela, to ease the exchange of information and streamline collaboration with clients on specific workstreams.

Our ability to deliver the strength of the Deloitte network—which includes DTTL’s global network of firms and their related entities—by aligning our indirect tax and global trade capabilities with the technology and business transformation capabilities of our tax, consulting, and advisory colleagues, results in deep knowledge of new and upcoming technologies and how they can be beneficial to indirect tax and global trade.

As an integrated service provider, Deloitte maintains an important position in this area due to our combination of capabilities, whether it be information technology practitioners, business practitioners, tax practitioners, or any other type of practitioner.

Key service offerings

• Assess the impact of external drivers on existing transactions and flows (new VAT regimes, changes in local VAT/GST law, e-commerce, e-services, marketplace rules, crypto instruments, etc.)
• Assist with global indirect tax compliance (standardized global indirect tax compliance process, automation solutions, insourcing, co-sourcing, or outsourcing)
• Identify the VAT implications of M&A transactions and corporate restructurings
• Advise clients as they manage the VAT impact of global supply chain models, including supply chain re-organization and alignment
• Assist with the design and delivery of complex indirect tax solutions in ERP/technology, finance transformation, and the business model management space
• Advise, implement, and operate e-invoicing obligations
• Advise on indirect tax function design, strategy, and transformation

Awards

2023 ITR Americas Tax Awards

• Deloitte US won the “National Transfer Pricing Firm of the Year” award.
• Deloitte won the “Americas Transfer Pricing Firm of the Year” award for the seventh consecutive year.
• Deloitte won the “Americas Tax Technology Firm of the Year” award for the sixth consecutive year.
• Deloitte won the “Americas Tax Compliance and Reporting Firm of the Year” award for the fourth consecutive year.
• Deloitte won the “Americas Tax Innovator Firm of the Year” award for the third consecutive year.

2023 ITR World Tax & World Transfer Pricing tier rankings

• World Tax: Deloitte was ranked Tier 1 in the US.
• World Transfer Pricing: Deloitte was ranked Tier 1 in the US.

2023 ITR World Tax guide | Indirect Tax leaders

Eight Deloitte practitioners were recognized: Dwayne Van Wieren, Helen Cousineau, Kathy Saxton, Kirsten Gulotta, Kristine Dozier, Matthew Polli, Nehal Radia, and Ronnie Dassen.

Eminent leaders

• Ronnie Dassen, Deloitte Global Indirect Tax Leader and Deloitte Tax LLP VAT practice Leader
• Nehal Radia, Deloitte Tax LLP VAT practice
• Gregory Verpoorten, Deloitte Tax LLP VAT practice
• Phil Walton, Deloitte Tax LLP VAT practice
• Barbara Bona, Deloitte Tax LLP VAT practice
• Franck Olivier, Deloitte Tax LLP VAT practice
• Fabrice Colla, Deloitte Tax LLP VAT practice
• Elwin Makkus, Deloitte Tax LLP VAT practice

^{This document has been prepared solely for the purpose of publishing in the 2025 ITR World Tax Guide and may not be used for any other purpose. This document and its contents may not be reproduced, redistributed, or passed on, directly or indirectly, to any other person in whole or in part without Deloitte’s prior written consent.}

^{Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.}

^{This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related entities (collectively, the “Deloitte organization”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser.}

^{No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of DTTL, its member firms, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication. DTTL and each of its member firms, and their related entities, are legally separate and independent entities.}

^{© 2024. For information, contact Deloitte Global.}