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VAT Implications on aggregator transaction under UAE VAT Law

02 Dec, 2020

Facts of the case:

A Company / aggregator operates an e-commerce portal for shipping line operators. The Aggregator connected multiple stakeholders of the industry such as carriers, port terminal authorities, custom brokers, freight forwarders, shippers, consignees and banks etc. through the portal thereby allowing them to interact digitally for their export import transactions. I To summarize, the Company mainly acts as an aggregator between 


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