GÉANT requires external professional support for tax compliance, including CIT, VAT and permanent establishment registrations, return preparation and submission, ad-hoc tax advisory, and interaction with tax authorities. Over time, the geographical scope of these obligations has expanded; our indirect tax obligations now cover all EU Member States and a limited number of non-EU jurisdictions, with additional countries added as operational activities evolve. We envisage a similar expansion of our corporate tax obligations over the coming years.