Most major economies use a value added tax (VAT) which is a derivation of the French 1954 taxe sur la valeur ajoutée. The initial imposition of VAT in France a

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transacti

In theory, VAT is a neutral tax and should not become a burden for companies. On that account, the business decision to insource or outsource activities should

The effect of the significant changes in tax law at domestic, European, and international levels on investment funds, an important part of global financial serv

Parties to cross-border disputes arising anywhere in the vast Portuguese-speaking world – a community of more than 230 million in a space that offers a wide a