International VAT Monitor

International Bureau of Fiscal Documentation

ABDC B

Recent paperssorted by most recent

Paper	Year	Citations
VAT, Tax Confidentiality and Human Rights: What Is Happening with Personal Data Protection in Mexico? MiroslavadeFátima Alcayde Escalante & SergioCuauhtémoc Contreras Angulo	2026	0 citations
Behind a Swiss Blockchain Foundation Is a “Business Operator” Daniele Frescurato & Rita Sommariva	2026	0 citations
Unlocking VAT’s Potential: Its Role, Challenges and Policy Responses Mariusvan Oordt & Marie Lamensch	2026	0 citations
Practical Information on European VAT F. Annacondia	2026	0 citations
Intermediation for VAT Purposes: Substance over Labels Erwan Loquet	2026	0 citations
The Evaluation of VAT/GST in OECD Countries in Electronic Commerce Christina Allen	2025	1 citations
Impact of the Carbon Border Adjustment Mechanism on VAT and Customs Duties in the European Union M. Sadovsky	2025	1 citations
VAT Treatment of Sales of Video Game Skins on the Secondary Market Matthias Oldiges & Frédéric Salewski	2025	1 citations
EU VAT in the Space Economy: Challenges and Normative Perspectives Cláudia Dias Soares	2025	1 citations
Squaring the Triangle – The Triangulation Simplification and the ECJ Decision in Hans Bühler ArturTorres Pereira	2025	0 citations
VAT at a Crossroads: Reconsidering Reform, the VAT Expert Group’s Vision and the Argument for a Union Tax Authority I. Lejeune	2025	0 citations
Is Africa Ready for a Unified Digital VAT Strategy? A Cross-Border Compliance and Policy Perspective R. Kemboi	2025	0 citations
Overview of General Turnover Taxes and Tax Rates – January 2025 F. Annacondia	2025	0 citations
A Turning Point for Dutch Hospitality and Culture Laura Díaz	2025	0 citations
VAT on Directors’ Fees in Luxembourg: A Shift in the Legal Landscape F. Wersand et al.	2025	0 citations
Virtual Power Purchase Agreements and Their VAT Treatment: A Complex Legal and Tax Framework S. Chirichigno & V. Segre	2025	0 citations
VAT Deductions in Merger Leveraged Buyout Deals: Emerging Opportunities under Italian Case Law P. Bricchetto	2025	0 citations
ECJ Rulings on VAT Exemptions in Gambling: A Step toward Fiscal Neutrality? M.S. Screpante	2025	0 citations
Data Centres and the New Consumption Taxes Created by the Brazilian Tax Reform Rafael Balanin	2025	0 citations
VAT on Cross-Border Digital Services in South Africa Marietjie Botes	2025	0 citations

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