Tolley’s EU and Global VAT offers country-by-country overviews of the VAT arrangements in major global jurisdictions. In addition to the VAT rules in the 27 EU countries and the UK, this source includes detailed analysis of the VAT regimes of 30 of the world’s most important economies.
The source is essential for advisers working in-house and in general practice who need to have a good working knowledge of the VAT arrangements when undertaking international trade, enabling them to:
research and compare VAT-specific rules across the EU and key global jurisdictions, analyse potential VAT implications of cross-border supply chains to determine efficiencies and mitigate VAT costs, and identify whether a non-established supplier would have a requirement to register for VAT in a given territory.
VAT rules and guidance for each country are presented in a uniform format to help the reader quickly and easily compare information for different jurisdictions.
Contents include: Key data: VAT registration procedure; VAT deregistration; Record-keeping requirements;
Reporting obligations; Domestic supplies; Special schemes; Penalties; Foreign supplies; Refunds of VAT.
Additional information: SOURCE CURRENCY Published October 2024
AUTHOR INFORMATION
This title is edited by Gavin West, Partner at PKF Smith Cooper, with chapters authored by members of the PKF Global VAT Group.