VAT Aspects of Cross-Border Transactions in the BEPS Era

In the aftermath of the endorsement of the OECD International VAT/GST Guidelines and the adoption of the BEPS Final Reports, the author of this article seeks to give a general overview of the responses coming from the OECD and other stakeholders to the challenge of adapting national VAT systems to a globalized digital economy. Whilst the level of coordination has never been so high in that area, it must also be acknowledged that there is still a long road ahead in the fight against double taxation and unintended non-taxation, and also to avoid VAT becoming an obstacle to cross-border transactions.