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
EU 28th Regime: VAT Implications for Businesses
Explore the EU 28th Regime, its proposed VAT simplifications, cross-border compliance impact, and potential benefits for EU businesses.
VATabout · August 27, 2026 · 8 minutes
Latest Tax Updates
View all →
August 28, 2026
Greece Tax Inspections Find 46% Violations on Boats
August 28, 2026
Illinois Tax on Human Tissue Allografts Explained
August 28, 2026
Turkey Digital Services VAT: Non-Resident Rules
August 28, 2026
South Africa VAT Modernisation: E-Invoicing Rules
August 27, 2026
EU 28th Regime: VAT Implications for Businesses
overviews
Partner content
Rodgers Kemboi
Overviews
DRC Digital Fees: Order No. 015 Remains in Force
DRC Order No. 015 remains in force, imposing digital sector fees while excluding startups. Learn the scope, VAT impact, and compliance risks.
August 25, 2026· 9 minutes
Nikolina Basic
Overviews
Czech EET 2.0: New Electronic Sales Reporting Rules
Learn how Czech EET 2.0 will restore electronic sales reporting, combat VAT fraud, and introduce new fiscalization rules for businesses.
August 24, 2026· 7 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
Resources
Turkey Digital Services VAT: Non-Resident Rules
Learn Turkey digital services VAT rules for non-residents, including registration, 20% VAT, B2B and B2C requirements, reporting, and DST.
August 28, 2026
02
Overviews
DRC Digital Fees: Order No. 015 Remains in Force
DRC Order No. 015 remains in force, imposing digital sector fees while excluding startups. Learn the scope, VAT impact, and compliance risks.
August 25, 2026
03
Overviews
VAT Registration for Foreign Companies: When Must a Non-Resident Business Register?
Learn when foreign companies and non-resident businesses must register for VAT, including key registration triggers, thresholds, and compliance requirements.
August 19, 2026
Events
Conferences & summits
View all →
Editorial deep-dives
Featured insights
Czech Republic
Czech EET 2.0: New Electronic Sales Reporting Rules
Nikolina Basic · August 24, 2026 · 7 minutes
finland
EU Court Clarifies VAT Exemption for Loan Servicing
Serkan Yilmaz · August 18, 2026 · 13 minutes
liberia1
Liberia VAT 2027: Registration and 18% Rate Guide
Rodgers Kemboi · August 10, 2026 · 8 minutes
From our analysts
Latest expert insights
01
Overviews
Czech EET 2.0: New Electronic Sales Reporting Rules
Nikolina Basic · August 24, 2026
7 minutes
02
Overviews
EU Court Clarifies VAT Exemption for Loan Servicing
Serkan Yilmaz · August 18, 2026
13 minutes
03
Resources
Liberia VAT 2027: Registration and 18% Rate Guide
Rodgers Kemboi · August 10, 2026
8 minutes
Voices from the industry
Guest posts
Become a contributor →
GUEST · Congo (CDR)
DRC Digital Fees: Order No. 015 Remains in Force
Rodgers Kemboi
Digital Tax & Africa Indirect Tax Expert
9 minutes
GUEST · Finland
EU Court Clarifies VAT Exemption for Loan Servicing
Serkan Yilmaz
VAT Advisor
13 minutes
GUEST · Kenya
Kenya KRA Replaces Excel Tax Returns With Web Filing
Rodgers Kemboi
Digital Tax & Africa Indirect Tax Expert
7 minutes
Our partners
Trusted by global companies
Practical jurisdiction overviews
Country tax guides
All guides →
Turkey
Learn Turkey digital services VAT rules for non-residents, including registration, 20% VAT, B2B and B2C requirements, reporting, and DST.
August 28, 2026
Kyrgyzstan
Learn Kyrgyzstan VAT rules for non-resident digital service providers, including registration, 12% VAT, filing deadlines, and compliance requirements.
August 21, 2026
Tajikistan
Learn Tajikistan VAT rules for digital service providers, including registration, 14% VAT, invoicing, filing, and key compliance requirements.
August 14, 2026
Liberia
Learn about Liberia VAT 2027, including registration, the 18% rate, digital services, input tax recovery, and GST transition requirements.
August 10, 2026
Court Decision Reviews
What just got decided
All cases →
Court of Justice of the European Union
T-184/25
EU Court Clarifies VAT Exemption for Loan Servicing
EU Court rules that loan management after a credit transfer is taxable, limiting VAT exemption under Article 135(1)(b).
Court of Justice of the European Union
C-158/25
EU VAT Director Liability: ECJ Fair Trial Ruling
EU VAT director liability ruling: the ECJ confirms fair trial rights and a genuine opportunity to challenge VAT findings used against directors.
Court of Justice of the European Union
T-184/25
VAT Exemption for Loan Management: ECJ Decision
ECJ decision clarifies VAT exemption for loan management after loan transfers and explains how VAT rules apply to financial services.
VATabout · ECJ cases, explained
Deep Dive Podcast
All episodes→
VATabout · Podcast
EP · Deep Dive
VAT Debt and Director Liability: What the ECJ Ruled
C-158/25
22:55 · August 12, 2026
By indirect-tax type
Latest tax updates
All guides →
Greece
Greece Tax Inspections Find 46% Violations on Boats
August 28, 2026
Turkey
Turkey Digital Services VAT: Non-Resident Rules
August 28, 2026
South Africa
South Africa VAT Modernisation: E-Invoicing Rules
August 28, 2026
Europe
EU 28th Regime: VAT Implications for Businesses
August 27, 2026
United States
Illinois Tax on Human Tissue Allografts Explained
August 28, 2026
United States
2026 Illinois Remote Retailer Tax Amnesty Program
August 10, 2026
United States
US Tax Rules for P2P Vehicle Sharing Platforms
August 6, 2026
United States
North Carolina P2P Vehicle Rental Tax Rules
August 5, 2026
World
VAT Registration Thresholds by Country: 2026 Global Comparison
August 26, 2026
World
Destination Principle: VAT Rules Explained
August 13, 2026
Liberia
Liberia VAT 2027: Registration and 18% Rate Guide
August 10, 2026
Australia
GST Rules for Australian Non-Profit Organizations
August 3, 2026
Turkey
Turkey Digital Services VAT: Non-Resident Rules
August 28, 2026
Tanzania
Zanzibar VAT Rules for Non-Resident Digital Services
August 21, 2026
Poland
Poland Digital Services Tax: 3% DST From 2027?
August 6, 2026
World
IMF Working Paper on Taxing Cross-Border Services
July 31, 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)