Global Blue is a tourism shopping tax refund company headquartered in Nyon, Switzerland. The company is best known for tax-free shopping, a VAT/GST refund product and also operates in dynamic currency conversion, marketing services, point-of-sale technology, retail staff education, and customer intelligence. As of 2014, some 130 countries levy VAT/GST, about 50 offer to refund VAT/GST to tourists for private exports.