What’s under the Hood of “Tax in a Smartphone”? A Comparative Legal Analysis in Light of the Ukrainian Experience
10 December 2024
International VAT Monitor
China (People's Rep.)
Peacock, C.
VAT Treatment of Consumer-to-Consumer Supplies of Residential Premises in China
5 December 2024
International VAT Monitor
European Union
Echevarría Zubeldia, G.
Waste Reduction and VAT: A Complex Interplay
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
International VAT Monitor
Africa
Habaasa, A.
VAT on Imported Services in Africa – Why Consumption and Reverse Charge Concepts Remain Crucial
8 November 2024
International Tax Studies
International
Imparato, D.
UN Tax Pillars to Address Capital Concentration (through Inheritance Levies) and Wealth Flight (through Exit Taxes) – Implications for the European Union
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
5 October 2024
International Tax Studies
European Union; International
Benítez Pérez, M.
Global Mobility and Double Taxation. Proposals for Improving the Efficiency and Effectiveness of Tax Treaties
4 October 2024
International Tax Studies
International
Frescurato, D.; Moretti, V.A.
Key Transfer Pricing Issues Arising from Remote Working and Employee Mobility in a Post-Covid World
24 September 2024
International VAT Monitor
Brazil
Brazuna, J.L. Ribeiro
Brazilian VAT/GST Reform: Digital Platforms’ Collection Liability