Recent VAT Implementations and the Rule of Law

In the past few years we have witnessed the rapid implementation of VAT systems in many countries, with businesses being required to comply in record time. Unfortunately, recent VAT implementations did not come without a high level of uncertainty. In this article, the author discusses the importance of a well-prepared and carefully thought-out VAT implementation and recommends an international debate on the dynamic interplay between tax certainty and the rule of law.