This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and...

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In...

Das vorliegende Buch enthält die erste Studie zum Mehrwertsteuersystem der zentral- und osteuropäischen Länder, die eine EU-Mitgliedschaft anstreben. Die Studie vergleicht die Steuersysteme der 10 untersuchten Länder (Bulgarien,Tschechische Republik, Estland, Ungarn, Lettland, Litauen,...

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of...