March/April 2019  
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International VAT Monitor
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Issue No. 2 - 2019 of the International VAT Monitor is now available online.

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Number 2 - 2019 contains the following:
Trust: A Sustainable Option for the Future of the EU VAT System?
Marie Lamensch
Transfer Pricing Rules for India’s Goods and Services Tax
Tarun Jain
The Indian goods and services tax (GST) regime recently replaced the earlier laws providing for tax on supplies of goods and services. Under the new regime, transfer pricing rules have been introduced, which were virtually non-existent earlier. The GST regime insists on arm’s length pricing in related-party transactions. In this article, the author explains that the new transfer pricing rules have a significant impact on existing supply chains, in particular cross-border transactions between overseas entities and their Indian affiliate entities, both inbound and outbound. Besides the increase in compliance costs, these rules may also entail additional tax outflows.
Are You Ready for the Tax Technology?
Nicoletta Petrosino
In this article, the author points out how the Standard Audit File for Tax, a new (not EU-harmonized) VAT-reporting obligation, and the new digital era of mandatory e-invoicing will impact businesses’ procedures and the in-house tax function. As a matter of fact, the traditional role of the tax expert, focused on technical knowledge, will have to evolve and be enhanced to include IT and strategic communication skills.
The VAT Implications of Electronic Services Rendered by Non-Resident Suppliers to South African Customers
Marlene Botes
In this article, the author discusses the VAT implications of the supply of electronic services by a non-resident to a South African customer. For this purpose, the author outlines the interaction between the liability of the South African customer to account for VAT under the reverse charge mechanism and the liability of the non-resident for VAT registration in South Africa. The author then provides an overview of the recent VAT reform in this regard and analyses the application of the new rules.
The ECJ’s Taricco Saga on VAT Fraud: The More There Is of Mine, the Less There Is of Yours?
Maria Rodríguez-Bereijo
Behind the term “the Taricco saga” lie two ECJ cases on VAT fraud. In this article, the author analyses these two decisions under the framework of the principles of effectiveness of EU law and primacy and direct effect. The author outlines the important challenge faced by the ECJ because of a possible conflict between the general principles at stake and the impact of ineffective VAT collection on the European Union’s financial interests. These cases also show the disputes that can arise in the area of EU tax law with respect to the adequate level of protection of fundamental rights and principles within the framework of EU multi-level constitutionalism.
The Challenge of VAT Implementation in Afghanistan
Bilal Hassan
Afghanistan is going to implement VAT in December 2020 to diversify revenue much needed for boosting economic growth and stabilizing the economy. In this article, the author summarizes the main features of the Afghan VAT Law and highlights the challenges likely to be faced by the tax authorities in the implementation of the VAT system. The author also proposes a range of recommendations that might be instrumental in dealing with these challenges.
Overview of General Turnover Taxes and Tax Rates – January 2019
Fabiola Annacondia
Almost all countries levy a general turnover tax, i.e. a tax on essentially all goods and services supplied by manufacturers, traders and service providers. Those turnover taxes are mostly levied under a VAT type of tax system and, in a decreasing number of cases, as a multi or single-stage (retail) sales tax. This article presents an overview of those general turnover taxes and the tax rates applicable on 1 January 2019.
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