11 November 2021
International VAT Monitor
Maldives

Fazal, Z.

The GST Reforms that Can No Longer Be Delayed in the Maldives
9 November 2021
International VAT Monitor
European Union; Italy

Ferrari, M.; Lanotte, G.

Italy and the European Union: The Curious Case of Secondment of Personnel
4 November 2021
International VAT Monitor
European Union

Lejeune, I.

Time for a Single Market EU VAT System Implemented by All Member States with Access to VAT Justice for All
3 November 2021
International VAT Monitor
European Union; Italy

Borselli, F.; Petroni, C.

Towards an Automated VAT System in Italy: Obligations and Opportunities for Taxable Persons
2 November 2021
International VAT Monitor
European Union; Germany

Grambeck, H-M.

Germany Excludes Travel Services Provided by Non-EU Companies from the Tour Operator Margin Scheme
2 November 2021
International VAT Monitor
European Union

Merkx, M.M.W.D.

VAT and Business Models for Charging Electric Vehicles
2 November 2021
International VAT Monitor
International

Annacondia, F.

VAT Registration Thresholds in Europe
28 October 2021
World Tax Journal
International

Báez Moreno, A.

Because Not Always B Comes after A: Critical Reflections on the New Article 12B of the UN Model on Automated Digital Services
25 October 2021
World Tax Journal
International

Dourado, A.P.

Taxing Consumer-Facing Business as a Regulatory Currency
13 October 2021
World Tax Journal
International

Stevanato, D.

Should Inheritance Be Taxed as Income?
10 October 2021
World Tax Journal
European Union; International

Hadwick, D.; Lan, S.

Lessons to Be Learned from the Dutch Childcare Allowance Scandal: A Comparative Review of Algorithmic Governance by Tax Administrations in the Netherlands, France and Germany
27 September 2021
World Tax Journal
International

Serrano Antón, F.

Artificial Intelligence and Tax Administration: Strategy, Applications and Implications, with Special Reference to the Tax Inspection Procedure