Independent.
·
Global.
·
Practical.
%22%20fill%3D%22%23021A43%22%3E%3Cpath%20d%3D%22M267.109551%2C33.9224%20L301.032051%2C0%20L334.954551%2C33.9224%20L329.125351%2C39.7516%20L301.032051%2C11.6583%20L272.938751%2C39.7516%20L267.109551%2C33.9224%20Z%20M322.483751%2C64.3549%20L338.106051%2C79.9772%20L332.276951%2C85.8064%20L316.654651%2C70.1841%20L301.032051%2C85.8064%20L267.109551%2C51.8839%20L272.938751%2C46.055%20L301.032051%2C74.1483%20L329.125351%2C46.055%20L334.954551%2C51.8839%20L322.483751%2C64.3549%20Z%22%20id%3D%22Fill-3%22%3E%3C%2Fpath%3E%3Cg%20id%3D%22v%22%20transform%3D%22translate(0%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpolygon%20id%3D%22Path%22%20points%3D%2223.1661333%200%2029.9750083%200%2018.1392686%2027.7674434%2011.8357397%2027.7674434%200%200%206.99505518%200%2015.0539971%2020.2404448%22%3E%3C%2Fpolygon%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(30.6833%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(65.3066%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(86.731%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22b%22%20transform%3D%22translate(123.2691%2C%2021.9462)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M15.9051064%2C10.7984502%20C18.4584346%2C10.7984502%2020.7812539%2C11.4323494%2022.8735645%2C12.7001477%20C24.965875%2C13.967946%2026.6060337%2C15.7144934%2027.7940405%2C17.9397898%20C28.9820474%2C20.1650862%2029.5760508%2C22.6341899%2029.5760508%2C25.3471011%20C29.5760508%2C28.0600122%2028.9820474%2C30.529116%2027.7940405%2C32.7544124%20C26.6060337%2C34.9797087%2024.965875%2C36.7262561%2022.8735645%2C37.9940544%20C20.7812539%2C39.2618528%2018.4584346%2C39.895752%2015.9051064%2C39.895752%20C13.8837217%2C39.895752%2012.0396514%2C39.4879287%2010.3728955%2C38.6722822%20C8.70613965%2C37.8566357%207.28762402%2C36.6952261%206.11734863%2C35.1880532%20L6.11734863%2C39.2308228%20L-5.68434189e-14%2C39.2308228%20L-5.68434189e-14%2C0%20L6.11734863%2C0%20L6.11734863%2C15.4795518%20C7.26989258%2C13.9901104%208.68397534%2C12.8375664%2010.3595969%2C12.0219199%20C12.0352185%2C11.2062734%2013.8837217%2C10.7984502%2015.9051064%2C10.7984502%20Z%20M8.56428809%2C31.517644%20C10.2133125%2C33.1666685%2012.2612944%2C33.9911807%2014.7082339%2C33.9911807%20C17.1551733%2C33.9911807%2019.1942896%2C33.1622356%2020.8255825%2C31.5043455%20C22.4568755%2C29.8464553%2023.272522%2C27.7940405%2023.272522%2C25.3471011%20C23.272522%2C22.9001616%2022.4568755%2C20.843314%2020.8255825%2C19.1765581%20C19.1942896%2C17.5098022%2017.1551733%2C16.6764243%2014.7082339%2C16.6764243%20C12.2612944%2C16.6764243%2010.2177454%2C17.5098022%208.57758667%2C19.1765581%20C6.93742798%2C20.843314%206.11734863%2C22.9001616%206.11734863%2C25.3471011%20C6.11734863%2C27.7940405%206.93299512%2C29.8508882%208.56428809%2C31.517644%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22o%22%20transform%3D%22translate(156.5624%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M14.8678169%2C29.0973018%20C10.6300015%2C29.0973018%207.09257812%2C27.7053833%204.25554687%2C24.9215464%20C1.41851562%2C22.1377095%200%2C18.6800776%200%2C14.5486509%20C0%2C10.4172241%201.41851562%2C6.95959229%204.25554687%2C4.17575537%20C7.09257812%2C1.39191846%2010.6300015%2C0%2014.8678169%2C0%20C17.6339224%2C0%2020.1562205%2C0.63389917%2022.4347112%2C1.90169751%20C24.7132019%2C3.16949585%2026.499645%2C4.91604321%2027.7940405%2C7.1413396%20C29.088436%2C9.36663599%2029.7356338%2C11.8357397%2029.7356338%2C14.5486509%20C29.7356338%2C17.261562%2029.088436%2C19.7306658%2027.7940405%2C21.9559622%20C26.499645%2C24.1812585%2024.7132019%2C25.9278059%2022.4347112%2C27.1956042%20C20.1562205%2C28.4634026%2017.6339224%2C29.0973018%2014.8678169%2C29.0973018%20Z%20M8.72387109%2C20.7191938%20C10.3728955%2C22.3682183%2012.4208774%2C23.1927305%2014.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.4208774%2C5.87797412%2010.3728955%2C6.71135205%208.72387109%2C8.37810791%20C7.07484668%2C10.0448638%206.25033447%2C12.1017114%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07484668%2C19.052438%208.72387109%2C20.7191938%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22u%22%20transform%3D%22translate(191.1474%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M12.8464321%2C28.4323726%20C8.98097705%2C28.4323726%205.87354126%2C27.3596201%203.52412476%2C25.2141152%20C1.17470825%2C23.0686104%200%2C20.2315791%200%2C16.7030215%20L0%2C0%20L6.09075146%2C0%20L6.09075146%2C15.9051064%20C6.09075146%2C17.8910283%206.71135205%2C19.4912913%207.95255322%2C20.7058953%20C9.19375439%2C21.9204993%2010.8250474%2C22.5278013%2012.8464321%2C22.5278013%20C14.8678169%2C22.5278013%2016.4902441%2C21.9249321%2017.7137139%2C20.7191938%20C18.9371836%2C19.5134556%2019.5489185%2C17.9087598%2019.5489185%2C15.9051064%20L19.5489185%2C0%20L25.6396699%2C0%20L25.6396699%2C16.7030215%20C25.6396699%2C20.2315791%2024.4693945%2C23.0686104%2022.1288437%2C25.2141152%20C19.788293%2C27.3596201%2016.6941558%2C28.4323726%2012.8464321%2C28.4323726%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(221.2498%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fsvg%3E)
Overviews
VAT and GST Audit: What Every Business Should Know
Learn what every business should know about VAT and GST audits, including audit triggers, required documents, common risks, and preparation tips.
VATabout · July 16, 2026 · 9 minutes
Latest Tax Updates
View all →
July 16, 2026
VAT and GST Audit: What Every Business Should Know
July 16, 2026
Sri Lanka VAT Changes 2026: Key Rules Explained
July 15, 2026
ECJ Decision Creates VAT Risks for Austrian Banks
July 15, 2026
EU Parliament Backs EU Inc. VAT Simplification Plan
July 14, 2026
African VAT Rules for AI-Generated Services in 2026
overviews
Partner content
Rodgers Kemboi
Overviews
African VAT Rules for AI-Generated Services in 2026
African VAT rules for AI-generated services in 2026: Kenya, South Africa, Nigeria, Botswana, and SEP compliance explained.
July 14, 2026· 11 minutes
Serkan Yilmaz
Overviews
Dutch Pension Funds and VAT Insurance Exemption Explained
Explore A-G Ettema's opinion on whether Dutch pension fund services qualify for the VAT insurance exemption and its impact on input VAT recovery.
July 13, 2026· 12 minutes
Newsletter
Stay ahead
✉
Stay Ahead of VAT Changes
Don't miss crucial VAT developments that could impact your business or practice.
What practitioners are reading
Trending articles
01
Overviews
ECJ Decision Creates VAT Risks for Austrian Banks
ECJ decision creates VAT risks for Austrian banks by classifying a national VAT exemption as State aid, potentially triggering retroactive VAT reassessments.
July 15, 2026
02
Overviews
ECJ Rules Against Germany in Brenntag Excise Duty Case
The ECJ ruled Germany's excise rules breached EU law in the Brenntag case, limiting national excise procedures and protecting tax exemptions.
July 8, 2026
03
Overviews
ECJ Rules on Reopening Closed VAT Tax Periods
ECJ confirms EU countries may restrict reopening closed VAT tax periods if taxpayers had reasonable opportunities to correct VAT errors earlier.
July 1, 2026
Events
Conferences & summits
View all →
Editorial deep-dives
Featured insights
From our analysts
Latest expert insights
01
Overviews
African VAT Rules for AI-Generated Services in 2026
Rodgers Kemboi · July 14, 2026
11 minutes
02
Overviews
Dutch VAT TOGC Case Clarifies Article 37d Proof
Serkan Yilmaz · July 6, 2026
12 minutes
03
Resources
Guinea Digital Compliance Fee for Foreign Services
Rodgers Kemboi · June 29, 2026
8 minutes
Voices from the industry
Guest posts
Become a contributor →
GUEST · Africa
African VAT Rules for AI-Generated Services in 2026
Rodgers Kemboi
Digital Tax Expert
11 minutes
GUEST · Netherlands
Dutch Pension Funds and VAT Insurance Exemption Explained
Serkan Yilmaz
VAT Advisor
12 minutes
GUEST · Europe
The Future of VAT Reverse Charge Under ViDA
Enza Sonetti
Group Indirect Tax & Customs Director
10 minutes
Our partners
Trusted by global companies
Practical jurisdiction overviews
Country tax guides
All guides →
Australia
Learn Australia's GST rules for non-resident digital service providers, including registration, thresholds, compliance, and B2C taxation requirements.
July 10, 2026
New Zealand
Learn New Zealand GST rules for digital service providers, including remote services, thresholds, registration, and compliance requirements.
July 3, 2026
Europe
Prepare for EU e-invoicing rules under ViDA. Learn compliance steps, risks, deadlines, and how businesses can adapt to mandatory e-invoicing.
July 1, 2026
Guinea
Guinea introduces a Digital Compliance Fee on foreign digital services, with rates from 3% to 7% and strict compliance rules.
June 29, 2026
Court Decision Reviews
What just got decided
All cases →
Court of Justice of the European Union (ECJ)
C‑360/25
ECJ Decision Creates VAT Risks for Austrian Banks
ECJ decision creates VAT risks for Austrian banks by classifying a national VAT exemption as State aid, potentially triggering retroactive VAT reassessments.
Court of Justice of the European Union
T‑361/25
ECJ Rules Against Germany in Brenntag Excise Duty Case
The ECJ ruled Germany's excise rules breached EU law in the Brenntag case, limiting national excise procedures and protecting tax exemptions.
ECJ
T‑198/25
ECJ Rules on Reopening Closed VAT Tax Periods
ECJ confirms EU countries may restrict reopening closed VAT tax periods if taxpayers had reasonable opportunities to correct VAT errors earlier.
VATabout · ECJ cases, explained
Deep Dive Podcast
All episodes→
VATabout · Podcast
By indirect-tax type
Latest tax updates
All guides →
World
VAT and GST Audit: What Every Business Should Know
July 16, 2026
Sri Lanka
Sri Lanka VAT Changes 2026: Key Rules Explained
July 16, 2026
Austria
ECJ Decision Creates VAT Risks for Austrian Banks
July 15, 2026
Europe
EU Parliament Backs EU Inc. VAT Simplification Plan
July 15, 2026
United States
California Digital Software Sales Tax Rules 2027
July 6, 2026
United States
Florida Sales Tax Rules for Amusement Machines
June 25, 2026
United States
Illinois Digital Services Tax Bill 2026–2027 Explained
June 19, 2026
World
AI Layoffs and Rehiring: Lessons for the Tax Industry
June 18, 2026
World
VAT and GST Audit: What Every Business Should Know
July 16, 2026
India
Madras HC Upholds GST Registration Cancellation for Fake ITC
July 14, 2026
Australia
Australia GST Rules for Non-Resident Digital Providers
July 10, 2026
Singapore
Singapore GST Missing Trader Fraud: 8 Convicted
July 9, 2026
Tanzania
Tanzania 2026/2027 Budget: VAT & DST Changes
July 2, 2026
Guinea
Guinea Digital Compliance Fee for Foreign Services
June 29, 2026
United States
Trump Threatens 100% Tariffs Over EU Digital Taxes
June 29, 2026
Africa
Africa Digital Tax Compliance Challenges Explained
June 22, 2026
%22%20fill%3D%22%23FFFFFF%22%3E%3Cpath%20d%3D%22M267.109551%2C33.9224%20L301.032051%2C0%20L334.954551%2C33.9224%20L329.125351%2C39.7516%20L301.032051%2C11.6583%20L272.938751%2C39.7516%20L267.109551%2C33.9224%20Z%20M322.483751%2C64.3549%20L338.106051%2C79.9772%20L332.276951%2C85.8064%20L316.654651%2C70.1841%20L301.032051%2C85.8064%20L267.109551%2C51.8839%20L272.938751%2C46.055%20L301.032051%2C74.1483%20L329.125351%2C46.055%20L334.954551%2C51.8839%20L322.483751%2C64.3549%20Z%22%20id%3D%22Fill-3%22%3E%3C%2Fpath%3E%3Cg%20id%3D%22v%22%20transform%3D%22translate(0%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpolygon%20id%3D%22Path%22%20points%3D%2223.1661333%200%2029.9750083%200%2018.1392686%2027.7674434%2011.8357397%2027.7674434%200%200%206.99505518%200%2015.0539971%2020.2404448%22%3E%3C%2Fpolygon%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(30.6833%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(65.3066%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22a%22%20transform%3D%22translate(86.731%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M23.4055078%2C0.664929199%20L29.5228564%2C0.664929199%20L29.5228564%2C28.4323726%20L23.4055078%2C28.4323726%20L23.4055078%2C24.4427974%20C20.9585684%2C27.5458003%2017.7137139%2C29.0973018%2013.6709443%2C29.0973018%20C11.0998848%2C29.0973018%208.76819971%2C28.4634026%206.67588916%2C27.1956042%20C4.58357861%2C25.9278059%202.94785278%2C24.1856914%201.76871167%2C21.9692607%20C0.589570557%2C19.7528301%200%2C17.2792935%200%2C14.5486509%20C0%2C11.8180083%200.589570557%2C9.34447168%201.76871167%2C7.12804102%20C2.94785278%2C4.91161035%204.58357861%2C3.16949585%206.67588916%2C1.90169751%20C8.76819971%2C0.63389917%2011.0998848%2C0%2013.6709443%2C0%20C17.7314453%2C0%2020.9762998%2C1.54263574%2023.4055078%2C4.62790723%20L23.4055078%2C0.664929199%20Z%20M14.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.403146%2C5.87797412%2010.3507312%2C6.70691919%208.71057251%2C8.36480933%20C7.07041382%2C10.0226995%206.25033447%2C12.08398%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07041382%2C19.0480051%208.71057251%2C20.7058953%20C10.3507312%2C22.3637854%2012.403146%2C23.1927305%2014.8678169%2C23.1927305%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22b%22%20transform%3D%22translate(123.2691%2C%2021.9462)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M15.9051064%2C10.7984502%20C18.4584346%2C10.7984502%2020.7812539%2C11.4323494%2022.8735645%2C12.7001477%20C24.965875%2C13.967946%2026.6060337%2C15.7144934%2027.7940405%2C17.9397898%20C28.9820474%2C20.1650862%2029.5760508%2C22.6341899%2029.5760508%2C25.3471011%20C29.5760508%2C28.0600122%2028.9820474%2C30.529116%2027.7940405%2C32.7544124%20C26.6060337%2C34.9797087%2024.965875%2C36.7262561%2022.8735645%2C37.9940544%20C20.7812539%2C39.2618528%2018.4584346%2C39.895752%2015.9051064%2C39.895752%20C13.8837217%2C39.895752%2012.0396514%2C39.4879287%2010.3728955%2C38.6722822%20C8.70613965%2C37.8566357%207.28762402%2C36.6952261%206.11734863%2C35.1880532%20L6.11734863%2C39.2308228%20L-5.68434189e-14%2C39.2308228%20L-5.68434189e-14%2C0%20L6.11734863%2C0%20L6.11734863%2C15.4795518%20C7.26989258%2C13.9901104%208.68397534%2C12.8375664%2010.3595969%2C12.0219199%20C12.0352185%2C11.2062734%2013.8837217%2C10.7984502%2015.9051064%2C10.7984502%20Z%20M8.56428809%2C31.517644%20C10.2133125%2C33.1666685%2012.2612944%2C33.9911807%2014.7082339%2C33.9911807%20C17.1551733%2C33.9911807%2019.1942896%2C33.1622356%2020.8255825%2C31.5043455%20C22.4568755%2C29.8464553%2023.272522%2C27.7940405%2023.272522%2C25.3471011%20C23.272522%2C22.9001616%2022.4568755%2C20.843314%2020.8255825%2C19.1765581%20C19.1942896%2C17.5098022%2017.1551733%2C16.6764243%2014.7082339%2C16.6764243%20C12.2612944%2C16.6764243%2010.2177454%2C17.5098022%208.57758667%2C19.1765581%20C6.93742798%2C20.843314%206.11734863%2C22.9001616%206.11734863%2C25.3471011%20C6.11734863%2C27.7940405%206.93299512%2C29.8508882%208.56428809%2C31.517644%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22o%22%20transform%3D%22translate(156.5624%2C%2032.7447)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M14.8678169%2C29.0973018%20C10.6300015%2C29.0973018%207.09257812%2C27.7053833%204.25554687%2C24.9215464%20C1.41851562%2C22.1377095%200%2C18.6800776%200%2C14.5486509%20C0%2C10.4172241%201.41851562%2C6.95959229%204.25554687%2C4.17575537%20C7.09257812%2C1.39191846%2010.6300015%2C0%2014.8678169%2C0%20C17.6339224%2C0%2020.1562205%2C0.63389917%2022.4347112%2C1.90169751%20C24.7132019%2C3.16949585%2026.499645%2C4.91604321%2027.7940405%2C7.1413396%20C29.088436%2C9.36663599%2029.7356338%2C11.8357397%2029.7356338%2C14.5486509%20C29.7356338%2C17.261562%2029.088436%2C19.7306658%2027.7940405%2C21.9559622%20C26.499645%2C24.1812585%2024.7132019%2C25.9278059%2022.4347112%2C27.1956042%20C20.1562205%2C28.4634026%2017.6339224%2C29.0973018%2014.8678169%2C29.0973018%20Z%20M8.72387109%2C20.7191938%20C10.3728955%2C22.3682183%2012.4208774%2C23.1927305%2014.8678169%2C23.1927305%20C17.3147563%2C23.1927305%2019.3494397%2C22.3637854%2020.9718669%2C20.7058953%20C22.5942942%2C19.0480051%2023.4055078%2C16.9955903%2023.4055078%2C14.5486509%20C23.4055078%2C12.08398%2022.5942942%2C10.0226995%2020.9718669%2C8.36480933%20C19.3494397%2C6.70691919%2017.3147563%2C5.87797412%2014.8678169%2C5.87797412%20C12.4208774%2C5.87797412%2010.3728955%2C6.71135205%208.72387109%2C8.37810791%20C7.07484668%2C10.0448638%206.25033447%2C12.1017114%206.25033447%2C14.5486509%20C6.25033447%2C16.9955903%207.07484668%2C19.052438%208.72387109%2C20.7191938%20Z%22%20id%3D%22Shape%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22u%22%20transform%3D%22translate(191.1474%2C%2033.4096)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M12.8464321%2C28.4323726%20C8.98097705%2C28.4323726%205.87354126%2C27.3596201%203.52412476%2C25.2141152%20C1.17470825%2C23.0686104%200%2C20.2315791%200%2C16.7030215%20L0%2C0%20L6.09075146%2C0%20L6.09075146%2C15.9051064%20C6.09075146%2C17.8910283%206.71135205%2C19.4912913%207.95255322%2C20.7058953%20C9.19375439%2C21.9204993%2010.8250474%2C22.5278013%2012.8464321%2C22.5278013%20C14.8678169%2C22.5278013%2016.4902441%2C21.9249321%2017.7137139%2C20.7191938%20C18.9371836%2C19.5134556%2019.5489185%2C17.9087598%2019.5489185%2C15.9051064%20L19.5489185%2C0%20L25.6396699%2C0%20L25.6396699%2C16.7030215%20C25.6396699%2C20.2315791%2024.4693945%2C23.0686104%2022.1288437%2C25.2141152%20C19.788293%2C27.3596201%2016.6941558%2C28.4323726%2012.8464321%2C28.4323726%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3Cg%20id%3D%22t%22%20transform%3D%22translate(221.2498%2C%2026.2018)%22%20fill-rule%3D%22nonzero%22%3E%3Cpath%20d%3D%22M18.6446147%2C12.7400435%20L10.7984502%2C12.7400435%20L10.7984502%2C25.8790444%20C10.7984502%2C27.1557085%2011.1486462%2C28.1176394%2011.8490383%2C28.7648372%20C12.5494304%2C29.4120349%2013.5468242%2C29.7356338%2014.8412197%2C29.7356338%20C16.0646895%2C29.7356338%2017.3324878%2C29.4164678%2018.6446147%2C28.7781357%20L18.6446147%2C34.4965269%20C17.1374419%2C35.258979%2015.4440889%2C35.6402051%2013.5645557%2C35.6402051%20C10.6388672%2C35.6402051%208.43130225%2C34.8688872%206.94186084%2C33.3262515%20C5.45241943%2C31.7836157%204.70769873%2C29.6292451%204.70769873%2C26.8631396%20L4.70769873%2C12.7400435%20L0%2C12.7400435%20L0%2C7.20783252%20L4.70769873%2C7.20783252%20L4.70769873%2C0%20L10.7984502%2C0%20L10.7984502%2C7.20783252%20L18.6446147%2C7.20783252%20L18.6446147%2C12.7400435%20Z%22%20id%3D%22Path%22%3E%3C%2Fpath%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fg%3E%3C%2Fsvg%3E)