Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France a

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

"This book will be an interesting and valuable tool for both regulators and practitioners alike to deepen their understanding of the various tax systems and the

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide a

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv