Copying and distributing are prohibited without permission of the publisher

The promise and problem of a universal VAT system

22 March 2019


The increasing inconsistency of national VAT systems have led to calls for global harmonisation of VAT regulations by tax professionals. The OECD is examining the options and some progress has been made this week.

The article you are trying to view is locked content, available only to subscribers and current trialists.

International Correspondents