When he unveiled his worldwide tariffs last week, President Trump blamed “exorbitant VAT taxes” among the factors for America’s yawning trade deficit. The president and his advisers claim ...

Hi all, My client sells goods internationally, with goods subject to 20% VAT. They've recently started offering customers an optional /shipping protection/ ...

Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate Has the VAT proved, as its proponents claim, an especially effective form of ...

Lower capacity countries often struggle to administer the Value Added Tax (VAT) in the extractive industries, partly due to the large VAT refunds needs of this capital and export-intensive sector.