A quarterly research index measuring how US SaaS companies handle cross-border VAT and GST. Each issue ships with a citation-ready headline, supporting findings, downloadable CSV and APA / Chicago / plain-text citations.
The first quarterly Cross-Border SaaS VAT Index measures how fast and how accurately US SaaS companies handle indirect tax once they cross a registration threshold abroad. The headline finding: most companies are late, and a measurable minority misclassify B2B and B2C in ways tha