This 4.5-day intermediate-level course on global VAT/GST offers participants the opportunity to gain a basic understanding of the principles of VAT and GST around the globe. The course will also provide an analysis of the global VAT/GST issues in some specific areas, such as e-commerce and real estate investments, together with a discussion of the VAT/GST systems in the United States, India, China, Australia, New Zealand, Brazil and the Gulf Cooperation Council (GCC) countries. There are also dedicated sections focusing on the EU developments on VAT (“The EU Definitive VAT System”) and on the VAT/GST implications of cross-border supplies.
- Global VAT
Overview and learning objectivesThe course will set out the basic principles of VAT/GST systems used by various developing countries and advanced economies including the definition of a taxable person, what constitutes a taxable supply for VAT/GST purposes and how a business can deduct the VAT it incurs. Throughout the course, a comparison between the VAT/GST systems, with examples from different jurisdictions worldwide, will be provided in order to compare and contrast different regimes.Participants should, at the end of the course, be able to identify and understand the concepts of different VAT/GST jurisdictions and address the complex issues that can arise for international businesses conducting transactions between these jurisdictions.This is an interactive course with a maximum of 32 participants. Participants will have access to relevant online collections on the IBFD Tax Research Platform for a period of two weeks. Presentations will be made available in electronic format.Field of studyTaxesWho should attend?The course is suitable for practitioners in tax advisory firms, tax specialists in commerce and industry, and government officials.Course level and prerequisitesThis is an intermediate-level course. Participants taking this course will be expected to have a good understanding of a VAT/GST system. The course is designed for tax professionals who want to learn more about complex issues and arrangements that are of particular interest to businesses operating in an international, cross-border context.Interactive course - "Group Live"To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 32 participants will be accepted. Early registration is therefore recommended.
We invite you to send us in advance any technical, content-related questions you may have. During the course we will try to address your specific questions, but please note that this will depend on the amount of time available, the relevance of the questions and the order in which the questions are received.
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Disclaimer: The information provided during the course has been prepared solely for the instruction of course participants. This information is not intended to constitute advice on any particular matter.Continuing Professional EducationRecommended NASBA CPE points for this course: 28 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for IBFD International Tax Courses.Course fee and registration detailsThe course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Taxable persons
- Goods and services
- Taxable amount and VAT rates
- Deduction of input tax
- Cross-Border supplies of goods
- Cross-Border supplies of services
- VAT on immovable property investments
- VAT on e-commerce – BEPS Action 1
- GST in Australia and New Zealand
- Indirect taxes in Brazil
- GST in India
- VAT in China
- VAT in GCC Countries
- Sales tax in the United States
- The EU Definitive VAT System
- Case studies