20 November 2024
International VAT Monitor
Belgium

Tourmous, K.; Tourmous, K.

Belgian VAT Exemption for Transactions on Cryptocurrencies: Scope of Application and Boundaries
19 November 2024
International VAT Monitor
European Union; Italy

Bancalari, M.; Manica, M.

A Brand-New Italian VAT Decree – Italy Is Looking Forward to a Closer Harmonization with EU VAT Principles
19 November 2024
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe
13 November 2024
Bulletin for International Taxation
International; OECD

Das, R.R.; Tayal, S.

Comparing Two Subject to Tax Rules: The United Nations vs. the OECD/Inclusive Framework – Which Version Is Better for Developing Countries?
13 November 2024
International VAT Monitor
Africa

Habaasa, A.

VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial
4 November 2024
Bulletin for International Taxation
International; OECD

Tao, Z.

Is There Any Consensus about Market Jurisdiction among Pillar One Participating Jurisdictions? – Comparing Source Rules for Taxing Online Advertising Services
29 October 2024
International VAT Monitor
European Union

Lejeune, I.

Au secours de la TVA: It Is Time for a True Union VAT System to Benefit Businesses, Member States and the EU Budget
29 October 2024
Bulletin for International Taxation
Brazil; International; OECD

Tavares, R.J.S.; Verlinden, I.

Domestic Transfer Pricing Laws versus Global Standards: Harmonizing in Dissonance within the G20 and Beyond
22 October 2024
Bulletin for International Taxation
International; Nigeria; OECD; UN

Allen, C. (Christina)

Evaluating the Subject to Tax Rule in Nigeria: Implications, Challenges and Strategic Considerations amid Global Tax Reforms
22 October 2024
Bulletin for International Taxation
International; OECD

Müller, R. (Robert)

Tax Challenges and Potential Opportunities Arising from Decentralized Autonomous Organizations
7 October 2024
Bulletin for International Taxation
International; OECD

Cejie, K.

Let’s End the Fuss about Home Offices as Permanent Establishments for Cross-Border Teleworking
24 September 2024
International VAT Monitor
Brazil

Brazuna, J.L. Ribeiro

Brazilian VAT/GST Reform: Digital Platforms’ Collection Liability