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Issue No. 1 - 2018 of the International VAT Monitor is now available online.

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3rd International Conference on Taxpayer Rights
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Introduction to European Value Added Tax
5-8 June 2018
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Number 1 - 2018 contains the following:
The Correct Interpretation of the Thresholds for Distance Sales
Patrick Wille
Transfer Pricing Adjustments and VAT
Fernando Matesanz
In this article, the author describes the interrelationship that exists between the adjustments made as a result of transfer pricing policies and VAT. He lists the different types of transfer pricing adjustments and discusses the implications they have on VAT.
Is Lithuania’s Measure Combating VAT Avoidance Compatible with the VAT Directive?
Vilma Priluckyte
Under the Lithuanian VAT Law, where the same person controls several legal persons, all the legal persons under his control and he himself (where he himself conducts economic activities) must file applications to be registered as a taxable person for VAT purposes if their total turnover is higher than EUR 45,000 (registration threshold for small businesses) over the last 12 months, irrespective of the fact that the turnover of each separate person is lower than that. In this article, the author analyses if, with this provision, Lithuania has implemented VAT grouping under article 11 of the VAT Directive, and if the Lithuanian VAT grouping provision for registration purposes follows the conditions set by the VAT Directive.
VAT and E-Services: When Human Intervention Is Minimal
Madeleine Merkx
Since 2015 e-services supplied to European Union customers are subject to VAT in the country where the customer resides, regardless of whether the customer is a taxable person or a consumer. Services can only qualify as “e-services” when there is minimal human intervention. In this article, the author addresses the criterion of minimal human intervention, analyses what is in – and outside – the scope of the concept of “e-services”, and makes suggestions for improvements to make the definition of “e-services” future proof.
Recent VAT Implementations and the Rule of Law
Jan Sanders
In the past few years we have witnessed the rapid implementation of VAT systems in many countries, with businesses being required to comply in record time. Unfortunately, recent VAT implementations did not come without a high level of uncertainty. In this article, the author discusses the importance of a well-prepared and carefully thought-out VAT implementation and recommends an international debate on the dynamic interplay between tax certainty and the rule of law.
Practical Information on European VAT
Fabiola Annacondia
As is traditional in the first issue of each year, this overview 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 and the International VAT Monitor’s correspondents at the beginning of 2018.

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