For any business engaged in EU cross-border transactions, the European Commission’s test case for private VAT ruling requests relating to cross-border situations is a great initiative to try to bridge the gap between EU VAT law and national VAT law, argue Mark Hammond Giles and Karl-Heinz Haydl, two VAT practitioners at a multinational company.
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The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London