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   September/October 2018  
IVM Preview IBFD, Your Portal to
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International VAT Monitor
This free e-mail service informs you about the contents of the forthcoming edition of International VAT Monitor.

Issue No. 5 - 2018 of the International VAT Monitor is now available online.

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30th Latin American Tax Law Conference
4-9 November 2019,
Montevideo, Uruguay
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Introduction to GCC VAT
03-05 March 2019
Dubai, UAE

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Number 5 - 2018 contains the following:
Cross-Border B2C Digital Services: A New Way to Collect VAT?
Fabiola Annacondia
Electronic VAT Administration System in Ukraine: Comparative Analysis with the European Union
Danil Getmantsev
VAT is one of the main sources of revenue for more than 160 states around the world. However, these states constantly have to improve their VAT systems in order to tackle the numerous cases of fraud. The EU VAT system applies in a harmonized way in all the Member States. However, the Member States still have some flexibility in the area of the fight against VAT fraud. In Ukraine, there is a full-scale electronic VAT administration system in place, entailing the drawing up of VAT invoices by taxable persons (suppliers) and their being recorded in a state register, setting up special accounts to pay the VAT, preliminary monitoring of conducted transactions reflected in tax invoices, and automatic refunds of VAT amounts upon taxable persons’ applications. In this article, the author makes a comparative analysis of the Ukrainian and the EU (and selected Member States’) VAT administration systems and identifies their current strengths and weaknesses.
The Implementation of VAT in Angola

Carlos Baptista Lobo and

Daniel S. de Bobos-Radu

Following the winds of change of the new presidency and the IMF’s recommendations, Angola is the last country in the Southern African Development Community to implement a VAT system. The main objective behind this new tax is a diversification of the country’s revenue with a view to achieve macroeconomic stability. In this article, the authors summarize the main features of the new Angolan VAT system and highlight the challenges faced by its implementation.

Extending the Singapore Goods and Services Tax to Imports of Services
Eng Hin Poh
The Singapore Minister for Finance announced in his recent 2018 Budget Statement that the scope of Singapore’s goods and services tax (GST) will be extended to cover imports of services with effect from 1 January 2020. In this article, the author provides an outline and commentary on the proposals arising from the announcement.
New VAT Liability for Non-Resident Suppliers of Electronically Supplied Services in Turkey
Erdal Ekinci
From 1 January 2018, a new VAT regime was introduced into the Turkish VAT Law that makes non-resident suppliers responsible to collect, declare and remit the VAT arising from their electronically supplied services to non-registered individuals in Turkey. In this article, the author gives an overview of the new VAT regime.
The Court of Justice of the European Union – Recently Decided and Pending Cases
Fabiola Annacondia
In this overview, the editor provides a list of judgments of the Court of Justice of the European Union (ECJ) and Opinions of the ECJ’s Advocates General delivered in VAT cases in the past 12 months. The overview also contains a list of the remaining cases pending before the ECJ on 31 August 2018, and a list of cases that have been removed from the ECJ’s register in the past year.
Available online
Available online
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