1. This means that all taxes (including VAT) must be included in the price.

2. This forces tax administrations to look for new and flexible actions and approaches to collect taxes, including VAT.

3. The fees for a .lu second level domain are €40 for the creation (or modification of a contact) and €40 yearly (including VAT).

4. Large, supranational corporations, which can sometimes be richer than some countries, accumulate huge profits, and also taxes, including VAT, in one location, most frequently their place of origin.