Antravia Research Publishes White Paper on Global Tax Architecture in Travel

PHOENIX - Sept. 27, 2025 - PRLog -- Antravia Research today announced the publication of Tax Architecture in Travel: VAT, Transfer Pricing, and the Exposure of Global Business Models, a white paper examining how global tax changes are transforming the financial foundations of the travel industry.

The report outlines the sector's growing exposure to indirect tax, U.S. state nexus thresholds, permanent establishment disputes, and the OECD's Pillar One and Pillar Two reforms. It also addresses emerging ESG pressures, including carbon levies and investor expectations around tax transparency.

Drawing on anonymised case studies and industry financial modelling, the white paper quantifies the cost of non-compliance thus showing how unrecoverable VAT and penalties can reduce margins by 20% or more.

"Tax has moved from the back office to the boardroom," said Mary Lee, founder of Antravia Advisory. "For hotels, OTAs, DMCs, and intermediaries, tax architecture is now a strategic decision. It determines competitiveness, resilience, and reputation in a sector defined by cross-border complexity."

The white paper is the latest in the Antravia Research series, following publications on virtual credit cards, FX strategy, and payment architecture.

📘 Tax Architecture in Travel: VAT, Transfer Pricing, and the Exposure of Global Business Models is available at https://antravia.com/