Among other developments this month, of particular importance to US multinationals is the new UK legislation that implements a nil registration threshold for non-established suppliers, the continued developments of the Pilot VAT Program in China and potential changes to the VAT refund procedure in Germany. In the UK, the introduction of the nil registration threshold will increase the likelihood of non-residents creating UK VAT obligations. In addition to the nil registration threshold, the UK has also implemented revisions to electronic notification procedures and changes to the rules for self storage supplies. In China, the continued expansion of the Pilot VAT Program is expected to bring challenges as businesses transition to the new rules, particularly in the regions which are expected to implement the Pilot Program before the end of the year. In Germany, infringement proceedings from the EU Commission attempt to streamline the process for non-residents to submit VAT refund requests.