May/June 2016  
IVM Preview IBFD, Your Portal to
Cross-Border Tax Expertise
International VAT Monitor
This free e-mail service informs you about the contents of the forthcoming edition of International VAT Monitor.

Issue No. 3 - 2016 of the International VAT Monitor is now available online.

Visit for more information about IBFD publications and services.

Archive | Subscribe to other Journal Previews


P.O. Box 20237
1000 HE Amsterdam
The Netherlands
Tel: 31-20-554 0176
Fax: 31-20-622 8658

Other publications and courses available on VAT:


70th Congress of the International Fiscal Association
25-30 September 2016
> Register now


Advanced VAT Optimisation
12-13 December 2016
> Read more

Number 3 - 2016 contains the following:
The Destination Principle Lost and Double Taxation Justified in the Battle against VAT Fraud
Han Kogels


VAT on “Free” Electronic Services?
Sebastian Pfeiffer
A multitude of electronic services are offered for free, i.e. without monetary consideration. In this article, the author examines whether electronic services are subject to VAT where the consideration consists of personal data provided by the user. The paper analyses issues connected to the taxation of such services and determines whether VAT should be levied.
Import and Export in Multi-Sale Transactions - Part II
Aleksandra Bal
This article, which is divided into two parts, addresses the complex indirect tax treatment of the constant flow of goods that enter from, and leave the territory of the EU to third countries. In the second part of the article, the author describes the tax treatment of supplies of non-Community goods prior to importation and the intra-Community supplies of those goods, as well as importation followed by an intra-Community supply and chain transactions. The author uses Case Studies to analyse the different tax treatments.
VAT Aspects of Cross-Border Transactions in the BEPS Era
Laura Mattes
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.
Is There Any Future for the Vendor Collection Model in the 21st Century Economy?
Marie Lamensch

Against the background of ever-growing compliance costs for businesses and enforcement difficulties for states in an increasingly global and digital economy, the author suggests that the traditional “vendor collection” model is no longer appropriate in this new economic environment and that a technology-enabled customer collection alternative should be investigated. The author further explains that a renaissance of the VAT system might come from outside of the European Union, because of political and psychological factors.

Reports from: Argentina, Australia, Austria, Belarus, Belgium, Brazil, Bulgaria, Canada, Chile, China, Colombia, Cook Islands, Czech Republic, Ecuador, Estonia, European Union, Finland, Georgia, Hungary, India, Isle of Man, Israel, Italy, Kazakhstan, Moldova, OECD, Pakistan, Poland, Portugal, Puerto Rico, Russia, South Africa, South Africa, St. Vincent and the Grenadines, Sweden, Switzerland, Trinidad and Tobago, Turkey, Ukraine, United Kingdom, and United States.
Case notes from: Brazil, Canada, Finland, Italy, Nigeria, Norway, Russia, Spain, United Kingdom and United States.
Judgment in Case C-546/14 and Case C-40/15, Opinions in Case C-518/14, Case C-543/14, Case C-11/15, Case C-24/15 and Case C-229/15 and Preliminary Rulings in Case C-21/16, Case C-26/16, Case C-33/16, Case C-36/16, Case C-37/16, Case C-38/16, Case C-55/16, Case C-90/16.