In part one of a two-part series, Richard Allen of Retailers Against VAT Avoidance Schemes (RAVAS) explores the avoidance debate in relation to low value consignment relief (LVCR), VAT and the offshore fulfilment industry.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.