12 September 2024
International VAT Monitor
European Union

Galleani d'Agliano, N.

Does a Fixed Establishment Have an Impact on the Place of Taxation of Goods?
12 September 2024
International VAT Monitor
United Kingdom

Corkin, R.

Single and Multiple Supplies – The UK Perspective
12 September 2024
International VAT Monitor
Canada

Pinsonnault, C.

Non-Residents Doing Business in Canada: GST Overview and Specific Rules
12 September 2024
International VAT Monitor
European Union

Matesanz, F.

The New EU VAT Special Scheme for Small Enterprises as of 1 January 2025
12 September 2024
International VAT Monitor
European Union; France

Cordes, G. de

Right to Deduct VAT on Company Cars – The French Standstill Clause Tested by the QM Case
12 September 2024
International VAT Monitor
European Union

Dale, S.

Right to Deduct – Is the Right Absolute?
12 September 2024
International VAT Monitor
European Union

Tsielepis, A.

The “Broken” Fixed Establishment Concept
12 September 2024
International VAT Monitor
European Union

Amand, C.

Has VAT Become Complex because of Its Methods of Interpretation?
12 September 2024
International VAT Monitor
International

Dale, S.

Special Edition for the IVA’s 30th Anniversary
10 September 2024
World Tax Journal
European Union

Szudoczky, R.; Rodríguez Peña, C.C.

Preferential Personal Income Tax Regimes in the European Union: A New Form of Permitted (Harmful) Tax Competition?
10 September 2024
World Tax Journal
International

Owens, J.P.; Piakarskaya, A.; Christodoulopoulos, T.A.; Sushkova, O.

The Use of Cooperative Compliance for Minimizing Cross-Border VAT/GST Disputes
5 September 2024
World Tax Journal
European Union

Scherleitner, M.; Mäki, N.

The HOT Proposal and Primary EU Law – An Examination and Suggestions to Address Possible Validity Concerns