David Holmes was formerly head of the Consumption Taxes Unit at the OECD, where he was responsible for developing the International Guidelines on VAT and GST. He worked closely with both government and business delegates to the OECD and, as a result, has seen VAT from both the taxpayer’s and the government’s viewpoint. Prior to working at the OECD, Mr Holmes worked for what was then HM Customs & Excise, the government body responsible for VAT in the United Kingdom. He was Head of the Place of Supply Branch in London with responsibility for developing VAT policy on international issues, particularly those that arose from the development of the Internet and telecommunications. Before that, Mr Holmes was a VAT auditor and also had responsibility for VAT debt management in south-west England. Once retired from full-time work he continued to work as a consultant on VAT and in 2012 developed IBFD’s online course on the fundamentals of VAT.