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International VAT Monitor
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Issue No. 1 - 2017 of the International VAT Monitor is now available online.

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Number 1 - 2017 contains the following:
VATs in Africa: Works in Progress
Sijbren Cnossen
African Countries without VAT
Sijbren Cnossen
This article provides an overview and evaluation of the sales tax systems in the nine countries on the African continent that do not yet have a VAT. Following a discussion of the characteristics of a best-practice VAT, the author provides an overview of the sales tax systems in these countries and analyses the distortions, valuation problems and definitional issues caused by the systems. The author argues that a broad-based VAT is the preferred choice. Recently, Egypt adopted a VAT, but countries such as Angola, Liberia and Nigeria still have a long way to go.
Tax Cooperation on VAT in the SADC Region
David Hollinrake

This article seeks to outline the efforts of the Southern African Development Community (SADC) in tax cooperation and in particular cooperation and coordination of the VAT regimes in the Member States. In this article, the author describes how the SADC operates as a consensus-based organization and that in this regard regional cooperation is mandated through voluntary adherence to agreed frameworks, rather than any centrally issued or binding directives. Cooperation in VAT has been taken forward through the SADC VAT Guidelines (and supporting Commentary) that have been developed over a period of five years by tax officials in the Member States working under the direction of the SADC. As such, the Guidelines provide an agreed best-practice framework for cooperation and convergence of the VAT regimes in the Member States.

International Input VAT Apportionment Mechanisms – Finding a Solution for Credit Retailers in South Africa
Monique Ritchie and Jennifer Roeleveld
How to apportion input VAT is an ongoing subject of discussion in South Africa. In this article, the authors seek to understand the credit retail industry in South Africa and the way the VAT apportionment mechanisms affect this industry. Furthermore, they attempt to determine whether methods of apportionment of input VAT used in other countries could assist in solving the challenges faced by South African credit retailers.
VAT Concept on Place of Use or Consumption – The Case of Kenya
Maurice Mwaniki
The determination of the place of use or consumption of services for VAT purposes has been a subject of contention for years in Kenya. A major issue is that, due to a lack of clarity in the Kenyan VAT legislation, taxable persons feel that tax authorities do not distinguish between “performance” and “consumption” when implementing the destination principle. Against this background, the author addresses the need, in general, for Kenya to adopt international best practices in line with the OECD International VAT/GST Guidelines. In particular, this article aims to enhance the discussion on the need for place-of-use or consumption guidelines in Kenya, by highlighting the practices in other jurisdictions as well as the challenges faced by the business community. It is also expected to be a useful guide for the National Treasury and National Assembly as they review the draft Kenyan VAT regulations.
Value Added Tax and the Oil and Gas Industry in Nigeria
Edem Andah and Celestina Ike
This article examines Nigeria’s VAT system and administration, and highlights the features and gaps of the system. The authors particularly focus on peculiar features and issues of Nigeria’s VAT in the oil and gas industry and analyses key decisions of the Nigerian courts and the Tax Appeal Tribunal. The authors further discuss how these decisions may affect the administration and the development of the VAT system in Nigeria generally. The article also identifies the differences and similarities between the Nigerian VAT system and the VAT systems in some African countries whilst recommending some salient features that may be adopted in Nigeria.
The VAT System in the Democratic Republic of Congo and Its Challenges
Teddy M.M. Kabongo
On 1 January 2012, the Democratic Republic of Congo introduced value added tax in replacement of the tax on turnover to align its tax system to the recommendations of the International Monetary Fund. In this article, the author describes the main features of the VAT system and analyses the challenges that this new tax raises.
Practical Information on European VAT
Fabiola Annacondia
As is traditional in the first issue of each year, the green annex presents the key features of the VAT systems of most European countries (both EU and non-EU), including standard and reduced VAT rates, various thresholds, the format of the VAT identification numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editor on the basis of information provided by the members of the European Knowledge Group of IBFD at the beginning of 2017.
Reports from: Argentina, Australia, Austria, Azerbaijan, Bahamas, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Cambodia, Canada, Chile, China (People’s Rep.), Colombia, Costa Rica, Croatia, Cyprus, Czech Republic, Denmark, Ecuador, Estonia, European Union, Finland, French Polynesia, France, Georgia, Germany, Greece, Guatemala, Iceland, India, Ireland, Isle of Man, Italy, Japan, Jordan, Kazakhstan, Latvia, Liberia, Luxembourg, Macedonia (FYR), Madagascar, Malawi, Malaysia, Maldives, Mexico, Moldova, Montenegro, Morocco, Netherlands, New Zealand, Pakistan, Panama, Peru, Philippines, Poland, Portugal, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, St. Kitts and Nevis, St. Lucia, Sweden, Switzerland, Taiwan, Trinidad and Tobago, Turkey, Turkmenistan, Ukraine, United Kingdom, United States, Uruguay, Uzbekistan, Vanuatu, Venezuela, Zambia and Zimbabwe.
Case notes from: Australia, Brazil, Canada, Colombia, Netherlands, Pakistan, Ukraine, United Kingdom and United States.
Judgments in cases: C-208/15, C-378/15, C-432/15, C-446/15, C-453/15 and C-28/16; Opinions in: joined cases C-217/15 and C-350/15 and cases C-564/15, C-571/15 and C-33/16; and new cases: C-374/16, C-375/16, C-441/16, C-462/16, C-463/16, C-507/16 and C-532/16.