March/April 2018  
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International VAT Monitor
 
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Issue No. 2 - 2018 of the International VAT Monitor is now available online.

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23-25 May 2018
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Number 2 - 2018 contains the following:
COLUMN
Rendering Platforms Liable to Collect and Pay VAT on B2C Imports: A Silver Bullet?
Marie Lamensch
ARTICLES
GCC VAT – International Goods
Howard R. Hull and Roberto Scalia
In this article, the authors focus on the international supply of goods in GCC member states. This includes the VAT treatment of the import of goods into GCC markets, the export of goods from GCC markets, as well as intra-GCC supplies. In order to address these subjects, the authors rely significantly on the GCC VAT Agreement, the GCC Customs Union Law and implementing rules. The authors also explore how Saudi Arabia and the United Arab Emirates have addressed the VAT treatment of the international supply of goods within their legislation, executive regulations and administrative practice.
Split Payments in VAT Systems – Is This the Future?
Robert C. Prätzler
During the last years, several countries, including Member States of the European Union, have implemented “split-payment systems” in their VAT laws. In this article, the author discusses the background and objectives of split-payment systems and analyses their respective advantages and disadvantages.
Postponed Accounting for Import VAT in Finland
Anne Kaleva and Tiina Ruohola
On 1 January 2018, Finland introduced postponed accounting for import VAT – also known as reverse charge on import VAT in other EU Member States. In this article, the authors discuss the key features of the new system and the way the taxable base for import VAT should be calculated, and provide their conclusions.
India’s Goods and Services Tax: Salient Features and Post- Implementation Issues
Jose Sebastian
In this article, the author presents an overview of India’s goods and services tax, which has been in force since 1 July 2017. The author outlines the background and salient features of India’s GST, and discusses the major issues that have arisen during the post-implementation period as well as the interventions of the GST Council to overcome them.
Overview of General Turnover Taxes and Tax Rates January 2018
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 2018.
VAT NEWS
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VAT CASE NOTES
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ECJ VAT CASES
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THE ONLY GLOBAL GUIDE FOCUSING EXCLUSIVELY ON VAT AND SALES TAX
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