VAT, first implemented in France in the 1950s, is a young tax. But its importance has exploded in the last few decades: few countries now lack a VAT, and rates are at historic highs. Tax directors tell International Tax Review how they are responding and what they expect from the future.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
Alexander reports on indirect tax matters, BEPS, and related tax disputes. He is ITR’s main reporter on efforts to tax the digital economy, including digital services taxes and attempts at a multilateral reform of corporation tax.