Back to the Future of VAT or Waiting for Godot?

The ECJ’s Jurisprudence versus the VAT Committee’s Guideline on the “Economic” Exemption for Transportation Services to Export Goods: Time for Repair to Protect EU Business’ Global Competitiveness

Is the “Dual VAT” Proposed by the Brazilian Indirect Tax Reform a Real VAT?

VAT Registration Thresholds in Europe

VAT Treatment of Non-Fungible Tokens

The Complexities of Marketing in EU VAT

Proposal for a Secure Digital Reporting Standard for Intra-Community Transactions

An Unfinished Patchwork: An Assessment of the Current International Tax Dispute Resolution System from a Developing Country Perspective

Principal Purpose Test and Customary International Law: A Note of Caution

The Court of Justice of the European Union – Recently Decided and Pending Cases

Recent Changes in Treatment of Export Transactions in the Philippines

Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard